2012-08-15T09:35:35-05:00 2011-09-30 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2010-10-01 411637962 DISTRICT COOLING ST PAUL INC DIST 6512978955 76 W KELLOGG BLVD ST PAUL MN 55102 ANDREW KASID 6512978955 2012-08-13 LAWRENCE H MOHR CPA 6128764500 2010 2016-02-24 21:20:13Z KENNETH SMITH 76 W KELLOGG BLVD ST PAUL MN 55102 24588682 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 67 0 0 0 0 0 11173194 11769583 5740915 -294603 0 -1089 16914109 11473891 0 0 0 0 1756068 1899188 0 0 0 10363947 10418898 12120015 12318086 4794094 -844195 47454721 45928785 57562160 56071794 -10107439 -10143009 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. 0 0 11242456 11768494 IN 2011, DISTRICT COOLING WAS PROUD TO ADD THE UNION DEPOT AS ITS 100TH COOLING CUSTOMER. THIS TRANSIT, COMMERCE, AND ENTERTAINMENT HUB WILL BE A LANDMARK ADDITION TO THE PROFILE OF COOLING CUSTOMERS. AS SAINT PAUL CONTINUES TO GROW AS A BUSINESS AND RESIDENTIAL CENTER, DISTRICT COOLING ST. PAUL IS COMMITTED TO BEING THE MOST RELIABLE AND EFFICIENT COOLING OPTION FOR CUSTOMERS. DISTRICT COOLING'S GOAL CONTINUES TO BE PROVIDING THE BEST, MOST RELIABLE SERVICE TO COOLING CUSTOMERS IN SAINT PAUL, WHILE KEEPING RATES COMPETITIVE. THIS REQUIRED ADDITIONAL CARE IN 2011, WITH SIGNIFICANT SYSTEM WORK NEEDED TO ACCOMODATE THE CONSTRUCTION OF A LIGHT RAIL INFRASTRUCTURE IN DOWNTOWN. EVEN WITH THE CHANGING INFRASTRUCTURE AND CHANGING NEEDS OF CUSTOMERS, THE RELIABILITY RATE REMAINED WELL ABOVE THE COMPETITION. 11242456 1 0 0 1 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 13 0 1 67 0 0 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 JOYCE ANDERSON 6519258119 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 0 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 0 0 0 DONOVAN SCHWICHTENBERG 1.00 X X 0 0 0 PATRICIA WOLF 1.00 X X 0 0 0 KENNETH SMITH 9.60 X 59490 253619 50981 ANDREW KASID 7.80 X 34869 183066 32797 MICHAEL BURNS 5.40 X 24043 176313 36463 ANDERS RYDAKER 5.90 X 68814 389948 66400 WILLIAM MAHLUM 8.70 X 80559 322238 61954 JOYCE ANDERSON 9.60 X 29363 104103 28762 BRENDA NELSON 5.90 X 19686 120929 27390 DOUG AUDETTE 4.50 X 11254 113795 25499 INGVAR LARSSON 0.60 X 1258 124569 23784 PETE LUJAN 9.60 X 22166 94498 32207 351502 1883078 386237 0 0 1 0 METROPOLITAN MECHANICAL 7450 FLYING CLOUD DRIVE EDEN PRAIRIE MN 55344 INSTALL PIPE 1388606 PIONEER POWER 570 HATCH AVENUE ST PAUL MN 55117 LABOR 934304 TRANE US INC 4833 WHITE BEAR PARKWAY ST PAUL MN 55110 SERVICE CHILLERS 533754 SPRIGGS PLUMBING HEATING CO 3260 FANUM RD ST PAUL MN 55110 CLEAN EXCHANGERS/PUMP INSTALL 127366 CARRIER CORPORATION ONE CARRIER PLACE FARMINGTON CT 06034 MAINTAIN CHILLERS 123566 5 COOLING SERVICES 221000 11769583 11769583 11769583 53406 53406 12766782 12833260 281531 -66478 -281531 -348009 -348009 AFFILIATE NET LOSS 221000 -1089 -1089 -1089 11473891 11768494 0 -294603 429989 429989 1141064 880109 260955 135558 81060 54498 97644 58388 39256 94933 56767 38166 7938 7938 33051 33051 30694 30694 145405 145405 11508 11508 18141 18141 5984 5984 2370349 2370349 2797640 2797640 FUEL & ENERGY 3455239 3455239 PLANT MAINT.& OTHER EXP 1444045 1444045 DISTRIBUTION EXPENSE 98859 98859 EQUIPMENT RENTAL 45 45 12318086 11242456 1075630 0 1339176 833237 8242311 8274550 1190281 1412905 147092 147092 225486 208640 62791138 32890557 31352464 29900581 3858878 4209277 18756 18756 1080277 923747 47454721 45928785 1172064 1200369 38925000 37350000 14750614 15760987 2714482 1760438 57562160 56071794 X -10107439 -10143009 -10107439 -10143009 47454721 45928785 X -844195 808625 X X 0 1 1 X 0 X X X 0 0 0 CITY OF ST PAUL MN 416005521 6 1 1 1 11242456 1 11242456 0 1 0 0 0 0 1 11120 1 113 0 11233 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 24821739 13780827 11040912 36965955 19109730 17856225 560444 560444 29900581 DEFERRED CREDITS AND OTHER 234639 DUE TO AFFILIATES 119695 NOTES PAYABLE TO AFFILIATES 50965 FRANCHISE FEES 36619 INTEREST RATE SWAP AGREEMENT 1318520 1760438 11473891 12318086 -844195 72918 735707 808625 -35570 11547873 72918 72918 11474955 -1064 -1064 11473891 11583443 0 11583443 734643 734643 12318086 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE COMPANY IS A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE 317 AND, ACCORDINGLY, IS GENERALLY EXEMPT FROM INCOME TAXES. THE COMPANY FOLLOWS THE ACCOUNTING POLICY THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'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 IMPLEMENTATION OF THIS POLICY HAD NO IMPACT ON THE COMPANY'S FINANCIAL STATEMENTS. THE COMPANY FILES AS A TAX-EXEMPT ORGANIZATION. WITH FEW EXCEPTIONS, THE COMPANY IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS BEFORE 2007. THE COMPANY IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICITON. PART XI, LINE 8 - OTHER ADJUSTMENTS: AFFILIATE NET LOSS 1,064. CHANGE IN VALUATION OF SWAP AGREEMENTS 734,643. PART XII, LINE 4B - OTHER ADJUSTMENTS: AFFILIATE NET LOSS -1,064. PART XIII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUATION OF SWAP AGREEMENTS 734,643. 0 0 0 0 0 0 0 0 0 KENNETH SMITH 54646 232967 4844 20652 0 0 6484 27642 3202 13653 69176 294914 0 0 ANDREW KASID 31669 166263 3200 16803 0 0 3481 18273 1767 9276 40117 210615 0 0 MICHAEL BURNS 22089 161982 1954 14331 0 0 2353 17255 2023 14832 28419 208400 0 0 ANDERS RYDAKER 59364 336398 9450 53550 0 0 7914 44849 2046 11591 78774 446388 0 0 WILLIAM MAHLUM 71773 287092 8786 35146 0 0 9663 38654 2727 10910 92949 371802 0 0 JOYCE ANDERSON 26889 95333 2474 8770 0 0 5060 17938 1268 4496 35691 126537 0 0 BRENDA NELSON 17684 108632 2002 12297 0 0 2291 14073 1544 9482 23521 144484 0 0 DOUG AUDETTE 10444 105605 810 8190 0 0 1301 13155 994 10049 13549 136999 0 0 SUPPLEMENTAL INFORMATION PART III THE ORGANIZATION'S OFFICERS ARE COMPENSATED FROM ITS RELATED ORGANIZATION, EVER-GREEN ENERGY, LLC. THE COMPENSATION REPROTED AS ON FORM 990 PART VII, 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 OR COMPENSATION COMMITTEE PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MAV1 2009-06-01 710000 SEE PART V 0 0 0 PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MAX7 2009-06-01 2900000 SEE PART V 0 0 0 PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MAY5 2009-09-10 21070000 SEE PART V 0 0 0 PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MBA6 2009-09-10 1820000 SEE PART V 0 0 0 710000 700000 10000 2009 0 1 1 1 2900000 2900000 2009 0 1 1 1 21070000 1287100 75000 17474662 421400 1811838 1 0 1 1 1820000 1820000 2009 1 0 1 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 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 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 ENERGY 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 V 0 0 0 PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MBC2 2009-09-02 4080000 SEE PART V 0 0 0 6770000 6770000 2009 1 0 1 1 4080000 249200 172400 81600 3576800 2011 0 0 1 1 0 0 0 0 0 1 0 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. FORM 990, PART VI, SECTION A, LINE 7A THE EIGHT MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED AS FOLLOWS: SEVEN MEMBERS OF THE DISTRICT COOLING ST. PAUL, INC., BOARD ALSO SERVE AS A BOARD MEMBER OF DISTRICT ENERGY ST. PAUL, INC. OF THESE SEVEN INDIVIDUALS, THREE ARE ELECTED BY CUSTOMERS OF DISTRICT ENERGY ST. PAUL, INC., THREE ARE APPOINTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF SAINT PAUL, AND THE SEVENTH IS ELECTED BY THE OTHER SIX DISTRICT ENERGY BOARD MEMBERS. DISTRICT COOLING CUSTOMERS ELECT THE EIGHTH MEMBER OF THE DISTRICT COOLING BOARD. 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 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. FORM 990, PART VI, SECTION B, LINE 15B: 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 SUMMER 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 ENERGY 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 28.63 HOURS/WK 203,890/YR DISTRICT COOLING ST PAUL, INC 9.59 HOURS/WK 69,177/YR EVER-GREEN ENERGY LLC 12.43 HOURS/WK 91,023/YR RENEWABLE ENERGY INNOVATIONS LLC 0.0 HOURS/WK 0/YR TOTAL 50.64 HOURS/WK 364,090/YR ANDREW KASID, SENIOR VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 18.70 HOURS/WK 97,785/YR DISTRICT COOLING ST PAUL, INC 7.79 HOURS/WK 40,117/YR EVER-GREEN ENERGY LLC 12.34 HOURS/WK 62,683/YR RENEWABLE ENERGY INNOVATIONS LLC 9.76 HOURS/WK 50,146/YR TOTAL 48.59 HOURS/WK 250,732/YR MICHAEL BURNS, SENIOR VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 21.11 HOURS/WK 111,305/YR DISTRICT COOLING ST PAUL, INC 5.39 HOURS/WK 28,418/YR EVER-GREEN ENERGY LLC 17.95 HOURS/WK 94,728/YR RENEWABLE ENERGY INNOVATIONS LLC 0.72 HOURS/WK 2,368/YR TOTAL 45.17 HOURS/WK 236,819/YR ANDERS RYDAKER, EXECUTIVE VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 17.96 HOURS/WK 246,826/YR DISTRICT COOLING ST PAUL, INC 5.85 HOURS/WK 78,774/YR EVER-GREEN ENERGY LLC 12.99 HOURS/WK 178,555/YR RENEWABLE ENERGY INNOVATIONS LLC 1.42 HOURS/WK 21,006/YR TOTAL 38.22 HOURS/WK 525,162/YR WILLIAM MAHLUM, EXECUTIVE VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 19.73 HOURS/WK 209,138/YR DISTRICT COOLING ST PAUL, INC 8.71 HOURS/WK 92,950/YR EVER-GREEN ENERGY LLC 8.13 HOURS/WK 88,303/YR RENEWABLE ENERGY INNOVATIONS LLC 7.13 HOURS/WK 74,360/YR TOTAL 43.70 HOURS/WK 464,751/YR JOYCE ANDERSON, VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 22.60 HOURS/WK 84,359/YR DISTRICT COOLING ST PAUL, INC 9.60 HOURS/WK 35,690/YR EVER-GREEN ENERGY LLC 10.63 HOURS/WK 40,557/YR RENEWABLE ENERGY INNOVATIONS LLC 0.45 HOURS/WK 1,622/YR TOTAL 43.27 HOURS/WK 162,228/YR BRENDA NELSON, VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 17.92 HOURS/WK 72,242/YR DISTRICT COOLING ST PAUL, INC 5.87 HOURS/WK 23,521/YR EVER-GREEN ENERGY LLC 17.63 HOURS/WK 70,562/YR RENEWABLE ENERGY INNOVATIONS LLC 0.29 HOURS/WK 1,680/YR TOTAL 41.71 HOURS/WK 168,005/YR DOUG AUDETTE, DIRECTOR OF PRODUCTION DISTRICT ENERGY ST PAUL, INC 33.30 HOURS/WK 102,373/YR DISTRICT COOLING ST PAUL, INC 4.46 HOURS/WK 13,549/YR EVER-GREEN ENERGY LLC 11.06 HOURS/WK 34,626/YR RENEWABLE ENERGY INNOVATIONS LLC 0.00 HOURS/WK 0/YR TOTAL 48.82 HOURS/WK 150,548/YR CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 72,918. AFFILIATE NET LOSS 1,064. CHANGE IN VALUATION OF SWAP AGREEMENTS 734,643. TOTAL TO FORM 990, PART XI, LINE 5: 808,625. 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 -1064 39108 0 0 0.01000 RENEWABLE ENERGY INNOVATIONS LLC 345 ST PETER STREET SUITE 1350 ST PAUL MN 55102 203081500 UTILITIES MN DISTRICT ENERGY ST PAUL INC C -2210 12344 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 0 1 1 0 0 DISTRICT ENERGY ST PAUL INC E 123458 BOOK COSTS/VALUE DISTRICT ENERGY ST PAUL INC J 131093 FAIR MARKET VALUE DISTRICT ENERGY ST PAUL INC O 254934 AMOUNT PAID DISTRICT ENERGY ST PAUL INC P 396975 AMOUNT PAID EVER-GREEN ENERGY LLC A 25 AMOUNT ON K-1