WEST RIVER ELECTRIC ASSOCIATION INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: WEST RIVER ELECTRIC ASSOCIATION INC (EIN 46-0204517)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-07-23
IRS object ID: 201202059349300210
Schema version: 2011v1.2
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 O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-07-23T08:47:41-05:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	450250958	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EIDE BAILLY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 EAST 10TH STREET PO BOX 5125	AddressLine1
City	SIOUX FALLS	City
State	SD	State
ZIP Code	571175125	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	460204517	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WEST RIVER ELECTRIC ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	6052792135	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 412	AddressLine1
City	WALL	City
State	SD	State
ZIP Code	57790	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	RICHARD JOHNSON	Name
Title	GENERAL MANAGER	Title
Phone	6052792135	Phone
Date Signed	2012-07-12	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LAURIE HANSON	Name
PTIN	P00851848	PTIN
Phone	6053391999	Phone
Date Prepared	2012-07-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	RICHARD JOHNSON	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 412	AddressLine1
City	WALL	City
State	SD	State
ZIP Code	57790	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	27358666	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.WESTRIVER.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1939	YearFormation
State Legal Domicile	SD	StateLegalDomicile
Activity Or Mission Description	COOPERATIVE - ELECTRICITY TO MEMBERS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	55	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	23994866	ProgramServiceRevenuePriorYear
Program Service Revenue CY	26797914	ProgramServiceRevenueCY
Investment Income Prior Year	139152	InvestmentIncomePriorYear
Investment Income Current Year	192490	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-9723	OtherRevenuePriorYear
Other Revenue Current Year	-21992	OtherRevenueCurrentYear
Total Revenue Prior Year	24124295	TotalRevenuePriorYear
Total Revenue Current Year	26968412	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	25000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	50000	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	1474446	BenefitsPaidToMembersCY
Salaries Etc Prior Year	4484570	SalariesEtcPriorYear
Salaries Etc Current Year	4544038	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	18218803	OtherExpensePriorYear
Other Expenses Current Year	20736821	OtherExpensesCurrentYear
Total Expenses Prior Year	22728373	TotalExpensesPriorYear
Total Expenses Current Year	26805305	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1395922	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	163107	RevenuesLessExpensesCY
Total Assets BOY	85210843	TotalAssetsBOY
Total Assets EOY	91190703	TotalAssetsEOY
Total Liabilities BOY	60201000	TotalLiabilitiesBOY
Total Liabilities EOY	64890824	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	25009843	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	26299879	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE SAFE, RELIABLE, EFFICIENT, AND REASONABLY PRICED ELECTRICITY AND SERVICES, WHILE LEADING IN THE DEVELOPMENT OF OUR COMMUNITY FOR THE WELL BEING OF OUR MEMBERS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Description	PROVIDED ELECTRIC SERVICE TO APPROXIMATELY 12,013 MEMBERS AND 15,584 METERS. ADDED/REPLACED 4 MILES OF LINES AND APPROXIMATELY 132 METERS.	Description
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	1	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	55	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	55	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Gross Income From Members	26147276	GrossIncomeFromMembers
Gross Income Other Sources	646471	GrossIncomeOtherSources
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	0	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	DAWN HILGENKAMP	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6052792135	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 412	AddressLine1
City	WALL	City
State	SD	State
ZIP Code	57790	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
JERRY HAMMERQUIST
PRESIDENT/DIRECTOR	5.20	X	X	15700	0	5
ANDY MOON
DIRECTOR/PRESIDENT	6.50	X	X	14600	0	11
RICHARD RICHTER
VICE-PRESIDENT/DIRECTOR	6.80	X	X	14500	0	11
STAN ANDERS
DIRECTOR/VICE-PRESIDENT	9.60	X	X	16500	0	11
WILLIAM BIELMAIER
SECRETARY	4.20	X	X	13100	0	3
LARRY EISENBRAUN
TREASURER	9.20	X	X	15400	0	11
HOWARD KNUPPE
DIRECTOR	6.60	X		14700	0	11
MARION WILSON
DIRECTOR	5.00	X		14500	0	3
MARCIA M ARNESON
DIRECTOR	7.40	X		15500	0	11
RICHARD JOHNSON
GENERAL MANAGER	55.00		X	139053	0	62059
DAWN HILGENKAMP
DIRECTOR OF FINANCE	48.00		X	99950	0	46576

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	373503	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	108712	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
SAMPSON CONSTRUCTION CO INC
3730 SO 14TH ST	LINCOLN	NE	68502	CONSTRUCTION COMPANY	1751942
KAINZ POWER LINES INC
PO BOX 748	CUSTER	SD	57730	CONSTRUCTION OF POWER LINES	231356
B&B FOUNDATION SERVICE INC
23327 SOUTH AIRPORT RD	RAPID CITY	SD	57703	FOUNDATION WORK ON BUILDING	162661
WILLSON'S TREE SERVICE INC
2625 MAVERICK CT	SPEARFISH	SD	57783	TREE TRIMMING SERVICES	113936

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
SALE OF POWER	221000	25914920	25914920
CAPITAL CREDITS	221000	603440	603440
OTHER OPERATING	221000	279554	279554

Field	Value	IRS element (for citing)
Total Program Service Revenue	26797914	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	199695	TotalRevenueColumn
Exclusion	$199,695	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	55184	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	62389	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-7205	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-7205	TotalRevenueColumn
Exclusion	-$7,205	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	305873	GrossSalesOfInventory
Cost Of Goods Sold	327865	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-21992	TotalRevenueColumn
Related Or Exempt Function Income	-21992	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	26968412	TotalRevenueColumn
Related Or Exempt Function Income	26775922	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$192,490	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	50000	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	1474446	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	490831	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	2930391	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	813804	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	309012	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	2580965	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2424439	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
COST OF POWER	12769677
ADMIN & GENERAL	2143021
DISTRIBUTION-OPERATIONS	1401017
DISTRIBUTION-MAINTENANC	1205953

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	-1788251	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	26805305	Total

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1902966	BOY
EOY	2947377	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2332159	BOY
EOY	2696010	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	252268	BOY
EOY	1073057	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	2870712	BOY
EOY	2755766	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	167455	BOY
EOY	139905	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	100774806	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	28292112	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	69116801	BOY
EOY	72482694	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	149980	BOY
EOY	162173	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	8410479	BOY
EOY	8925698	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	8023	BOY
EOY	8023	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	85210843	BOY
EOY	91190703	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2724215	BOY
EOY	3171678	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	54593994	BOY
EOY	58060645	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	541851	BOY
EOY	1206111	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2340940	BOY
EOY	2452390	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	60201000	BOY
EOY	64890824	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	25009843	BOY
EOY	26299879	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	25009843	BOY
EOY	26299879	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	85210843	BOY
EOY	91190703	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	163107	ReconcilationRevenueExpenses
Reconcilation Other Changes	1126929	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	0	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	1	AgentTrusteeEtc
Beginning Balance	8631	BeginningBalance
Additions During Year	7549	AdditionsDuringYear
Distributions During Year	9905	DistributionsDuringYear
Ending Balance	6275	EndingBalance
Included On FS	0	IncludedOnFS

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	890221	OtherCostOrOtherBasis
Book Value	890221	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	14903368	OtherCostOrOtherBasis
Depreciation	938738	Depreciation
Book Value	13964630	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	5880815	OtherCostOrOtherBasis
Depreciation	3605878	Depreciation
Book Value	2274937	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	79100402	OtherCostOrOtherBasis
Depreciation	23747496	Depreciation
Book Value	55352906	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	72482694	TotalOfBookValueLandBuildings

Investments Program Related InvestmentsProgramRelated (6 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
RUSHMORE ELECTRIC POWER COOPERATIVE, INC.	7572502	C
NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORPORATION	1120057	C
FEDERATED RURAL ELECTRIC INSURANCE	191541	C
RURAL ELECTRIC SUPPLY COOPERATIVE	35245	C
NATIONAL INFORMATION SOLUTIONS COOPERATIVE	5253	C
OTHER MEMBERSHIPS	1100	C

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	8925698	TotalOfBookValueProgramRelated

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
CUSTOMER DEPOSITS	$349,841
DEFERRED CREDITS	$2,091,618
OTHER LIABILITIES	$10,931

Field	Value	IRS element (for citing)
Total Of Amounts	2452390	TotalOfAmounts
Total Revenue	26968412	TotalRevenue
Total Expenses	26805305	TotalExpenses
Excess Or Deficit For Year	163107	ExcessOrDeficitForYear
Other	$1,126,929	OtherAmount
Total Adjustments	1126929	TotalAdjustments
Excess Or Deficit Per FS	1290036	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	26968362	TotRevenueEtcAuditedFinclStmt
Other Revenues	-50	OtherRevenues
Revenue Not Rptd F990	-50	RevenueNotRptdF990
Revenue Subtotal	26968412	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	26968412	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	25330859	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	25330859	ExpensesSubtotal
Other Expenses Not Included	1474446	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	1474446	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	26805305	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
PART IV, LINE 1B:	THE COOPERATIVE COLLECTS MONEY FROM MEMBERS FOR THE WEST RIVER CHARITABLE TRUST INC. THE TRUST HAS A SEPARATE BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR DISTRIBUTING THE FUNDS.
PART X:	THE ASSOCIATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. GENERALLY, THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL OR STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2008.	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
	ALLOCATION OF 2011 MARGINS TO MEMBERS IN 2012 1,474,446. RETIREMENT OF CAPITAL CREDITS -347,467. LOSS OF SUBSIDIARY - WEST RIVER SERVICES, INC. -50. TOTAL TO SCHEDULE D, PART XI, LINE 8: 1,126,929.	PART XI, LINE 8 - OTHER ADJUSTMENTS:
	LOSS OF SUBSIDIARY - WEST RIVER SERVICES, INC. -50.	PART XII, LINE 2D - OTHER ADJUSTMENTS:
	ALLOCATION OF 2011 MARGINS TO MEMBERS IN 2012 1,474,446.	PART XIII, LINE 4B - OTHER ADJUSTMENTS:

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	0	RecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	WESTERN DAKOTA VOCATIONAL TECHNICAL FOUNDATION INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	800 MICKELSON DR	AddressLine1
City	RAPID CITY	City
State	SD	State
ZIP Code	57703	ZIPCode

Field	Value	IRS element (for citing)
EIN Of Recipient	460340050	EINOfRecipient
IRC Section	501(C)(3)	IRCSection
Amount Of Cash Grant	50000	AmountOfCashGrant
Purpose Of Grant	LIBRARY WING	PurposeOfGrant

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	1	TotalNbrOf501C3AndGovtGrants

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: PROCEDURE FOR MONITORING GRANTS: THE ORGANIZATION TRUSTS THAT GRANTS MADE ARE USED FOR THE PURPOSE FOR WHICH THEY ARE GIVEN. THE ORGANIZATION DOES NOT REQUIRE THE RECIPIENT ORGANIZATION TO PROVIDE DETAIL CONCERNING THE USE OF THE GRANT.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Independent Consultant	X	IndependentConsultant
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	RICHARD JOHNSON	NamePerson
Base Compensation Filing Org	131639	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	370	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	7044	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	41340	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	21640	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	202033	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (13 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION A, LINE 6	1 CLASS OF MEMBERS. ALL COOPERATIVE MEMBERS WITH EQUAL VOTING RIGHTS.
FORM 990, PART VI, SECTION A, LINE 7A	ALL MEMBERS HAVE EQUAL VOTING RIGHTS TO VOTE FOR MEMBERS OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 7B	BYLAWS AND ARTICLES OF INCORPORATION CHANGES MUST BE APPROVED BY THE MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	REVIEW WILL BE DONE AT THE REGULAR BOARD MEETING PRIOR TO SIGNING THE FINAL FORM. THE GENERAL MANAGER AND DIRECTOR OF FINANCE WILL REVIEW THE FORM 990 WITH THE BOARD.
FORM 990, PART VI, SECTION B, LINE 12C	ALL DIRECTORS AND EMPLOYEES ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE DETERMINATION OF WHETHER A CONFLICT EXISTS, AND FOR REVIEW OF POTENTIAL CONFLICTS. BOARD MEMBERS WITH CONFLICTS OF INTEREST MUST ABSTAIN FROM DISCUSSION AND VOTING ON THE ITEM. DIRECTORS ARE ASKED ANNUALLY TO DOCUMENT ANY CONFLICTS THEY MAY HAVE.
FORM 990, PART VI, SECTION B, LINE 15	AN INDEPENDENT CONSULTANT PROVIDES AN ANNUAL UPDATE OF A BOARD APPROVED SALARY PLAN. ANALYSIS IS DONE OF NATIONAL AND REGIONAL WAGES FOR EACH POSITION WITHIN THE COOPERATIVE. THE PROCESS WAS LAST UNDERTAKEN IN 2011.
FORM 990, PART VI, SECTION C, LINE 19	AVAILABLE UPON REQUEST.
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 AND DIRECTOR OF FINANCE. 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.
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 XI, LINE 5:	ALLOCATION OF 2011 MARGINS TO MEMBERS IN 2012 1,474,446. RETIREMENT OF CAPITAL CREDITS -347,467. LOSS OF SUBSIDIARY - WEST RIVER SERVICES, INC. -50. TOTAL TO FORM 990, PART XI, LINE 5: 1,126,929.	CHANGES IN NET ASSETS OR FUND BALANCES:
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.
FORM 990, PART IX, LINE 1 STATEMENT OF FUNCTIONAL EXPENSES:	IN 2010 THE FILING ORGANIZATION REPORTED $25,000 GRANT TO SOCCER RAPID CITY WHICH WAS NOT ACTUALLY DISBURSED IN 2010. THE BOARD APPROVED THIS GRANT IN 2010 WHICH WAS CONTINGENT ON THE SOCCER COMPLEX BEING APPROVED AT THE GOVERNMENT LEVEL. IN 2011 THE PROJECT DID NOT GO THROUGH SO THE $25,000 WAS RETAINED BY THE FILING ORGANIZATION.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	WEST RIVER ELECTRIC CHARITABLE TRUST INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 412	AddressLine1
City	WALL	City
State	SD	State
ZIP Code	57790	ZIPCode

Field	Value	IRS element (for citing)
EIN	460454370	EIN
Primary Activities	CHARITABLE	PrimaryActivities
Legal Domicile State	SD	LegalDomicileState
Exempt Code Section	501(C)(3)	ExemptCodeSection
Public Charity Status	LINE 7	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	WEST RIVER ELECTRIC ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Controlled Org	1	ControlledOrg

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	WEST RIVER SERVICES INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 412	AddressLine1
City	WALL	City
State	SD	State
ZIP Code	57790	ZIPCode

Field	Value	IRS element (for citing)
EIN	460443950	EIN
Primary Activity	SALES OF INTERNET SERVICES	PrimaryActivity
Legal Domicile State	SD	LegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	WEST RIVER ELECTRIC ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Type Of Entity	C	TypeOfEntity
Share Of Total Income	-50	ShareOfTotalIncome
Share Of EOY Assets	2849	ShareOfEOYAssets
Percentage Ownership	1.00000	PercentageOwnership

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	1	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	1	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg