NORTHERN PLAINS ELECTRIC COOPERATIVE: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
NORTHERN PLAINS ELECTRIC COOPERATIVE (EIN 45-0447121)
Tax period
2010-01-01 to 2010-12-31
Filed
2011-08-15
IRS object ID
201112289349300746
Schema version
2010v3.4
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 ReturnHeader

FieldValueIRS element (for citing)
Timestamp2011-08-15T09:47:27-05:00Timestamp
Tax Period End Date2010-12-31TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1BRADY MARTZ AND ASSOCIATES PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 14296AddressLine1
CityGRAND FORKSCity
StateNDState
ZIP Code582084296ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-01-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN450447121EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1NORTHERN PLAINS ELECTRIC COOPERATIVE INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlNORTNameControl
Phone7016523156Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 180AddressLine1
CityCARRINGTONCity
StateNDState
ZIP Code584210180ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJAY JACOBSONName
TitleGENERAL MANAGERTitle
Phone7016523156Phone
Date Signed2011-07-22DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameDAVID HOLTName
Phone7017754685Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonJAY JACOBSONNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1PO BOX 180AddressLine1
CityCARRINGTONCity
StateNDState
ZIP Code584210180ZIPCode
FieldValueIRS element (for citing)
Gross Receipts29429578GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteWWW.NPLAINS.COMWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1997YearFormation
State Legal DomicileNDStateLegalDomicile
Activity Or Mission DescriptionSALE OF ELECTRICITY TO MEMBERSActivityOrMissionDescription
Nbr Voting Members Governing Body9NbrVotingMembersGoverningBody
Nbr Independent Voting Members9NbrIndependentVotingMembers
Total Nbr Employees61TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI6891TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year27372784ProgramServiceRevenuePriorYear
Program Service Revenue CY28197997ProgramServiceRevenueCY
Investment Income Prior Year473274InvestmentIncomePriorYear
Investment Income Current Year371784InvestmentIncomeCurrentYear
Other Revenue Prior Year28841OtherRevenuePriorYear
Other Revenue Current Year677283OtherRevenueCurrentYear
Total Revenue Prior Year27874899TotalRevenuePriorYear
Total Revenue Current Year29247064TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year4364315SalariesEtcPriorYear
Salaries Etc Current Year4801426SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year20886967OtherExpensePriorYear
Other Expenses Current Year22478936OtherExpensesCurrentYear
Total Expenses Prior Year25251282TotalExpensesPriorYear
Total Expenses Current Year27280362TotalExpensesCurrentYear
Revenues Less Expenses Prior Year2623617RevenuesLessExpensesPriorYear
Revenues Less Expenses CY1966702RevenuesLessExpensesCY
Total Assets BOY74250635TotalAssetsBOY
Total Assets EOY79030589TotalAssetsEOY
Total Liabilities BOY47908828TotalLiabilitiesBOY
Total Liabilities EOY51609652TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY26341807NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY27420937NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionNORTHERN PLAINS WILL DELIVER DEPENDABLE ELECTRIC POWER AND ENERGY AT FAIR AND REASONABLE PRICES. WE WILL DELIVER AN EXTENDED RANGE OF CONVENIENT CUSTOMER SUPPORT SERVICES, COMPLEMENTARY TO OUR CORE ELECTRIC AND ENERGY BUSINESS. AND WE WILL PROVIDE TECHNICAL ASSISTANCE, FINANCIAL TOOLS AND HUMAN RESOURCES THAT FOSTER COMMUNITY DEVELOPMENT.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
DescriptionTO PROVIDE ELECTRICAL SERVICE FOR 8,180 MEMBERS. IN 2010 THERE WERE 6,797 MILES OF TOTAL LINE.Description
Described In501 C30DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities1ReportInvestOthSecurities
Report Prog Rel Invest1ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity1RelatedOrgControlledEntity
Transaction Related Entity1TransactionRelatedEntity
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With1096184NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees61NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income1UnrelatedBusinessIncome
Form990-T Filed1Form990-TFiled
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Gross Income From Members28197997GrossIncomeFromMembers
Gross Income Other Sources648657GrossIncomeOtherSources
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members9NbrVotingGoverningBodyMembers
Number Independent Voting Members9NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties1DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders1MembersOrStockholders
Election Of Board Members1ElectionOfBoardMembers
Decisions Subject To Approval1DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees0MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture1InvestmentInJointVenture
Written Policy Or Procedure0WrittenPolicyOrProcedure
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonBRUCE GARBERNamePerson
Telephone Number7019683314TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1609 4TH AVE PO BOX 608AddressLine1
CityCANDOCity
StateNDState
ZIP Code58324ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
TRACY BOE
PRESIDENT7.00XX1168200
CURTIS WIESZ
VICE PRESIDENT6.00XX1008200
RUSSELL CARLSON
SECRETARY/TREASURER6.00XX1078200
RANDY SIMON
ASST SECRETARY/TREASURER6.00XX988200
BILL RIEBE
DIRECTOR6.00X1068200
CURTIS HANSON
DIRECTOR6.00X659900
DOUGLAS GEIER
DIRECTOR6.00X206700
BRUCE OLSEN
DIRECTOR6.00X978200
MARK BREHM
DIRECTOR6.00X928200
DAVID TEIGEN
DIRECTOR6.00X1040700
BRUCE GARBER
CFO40.00X502563925566272
JAY JACOBSON
GENERAL MANAGER20.00X012034074650
FieldValueIRS element (for citing)
Total Reportable Comp From Org141503TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs159595TotalReportableCompFrmRltdOrgs
Total Other Compensation140922TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1CityAddressOfContractor/AddressUS/CityStateAddressOfContractor/AddressUS/StateZIP CodeAddressOfContractor/AddressUS/ZIPCodeDescription Of ServicesDescriptionOfServicesCompensationCompensation
CENTRAL TRANCHING INC
5200 7TH AVE SWMINOTND58701UNDERGROUND CABLE PLACEMENT340942
LEGACY POWER LINE INC
41637 WATERVIEW ROADSAUK CENTREMN56378LINE MAINTENANCE & CONSTRUCTION298116
DAVID KLOCKE CONSTRUCTION INC
235 3RD ST NCARRINGTONND58421WAREHOUSE MAINTENANCE156965
COOPERATIVE ALLIANCE MANAGEMENT
1515 WEST MAIN AVECARRINGTONND58421MANAGEMENT SERVICES138550
FieldValueIRS element (for citing)
Number Of Contractors GT100 K4NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionSALE OF ELECTRICITYDescription
Business Code221000BusinessCode
Total Revenue Column28197997TotalRevenueColumn
Related Or Exempt Function Income28197997RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue28197997TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column357100TotalRevenueColumn
Exclusion$357,100ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Other14684Other

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Other14684Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column14684TotalRevenueColumn
Exclusion$14,684ExclusionAmount
FieldValueIRS element (for citing)
Gross Sales Of Inventory192045GrossSalesOfInventory
Cost Of Goods Sold182514CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column9531TotalRevenueColumn
Unrelated Business Revenue9531UnrelatedBusinessRevenue

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncomeUnrelated Business RevenueUnrelatedBusinessRevenue
CAPITAL CREDITS900099670392670392
INVESTMENT IN NORTH DA561000321321
INVESTMENT IN NORTHERN561000-50-50

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column-2911TotalRevenueColumn
Unrelated Business Revenue-2911UnrelatedBusinessRevenue
FieldValueIRS element (for citing)
Total Other Revenue667752TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column29247064TotalRevenueColumn
Related Or Exempt Function Income28868389RelatedOrExemptFunctionIncome
Unrelated Business Revenue6891UnrelatedBusinessRevenue
Exclusion$371,784ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total282425Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total3012365Total

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total746422Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total506496Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total253718Total

Interest Interest

FieldValueIRS element (for citing)
Total2103970Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total2468517Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotal
COST OF PURCHASED POWER17446716
DISTRIBUTION EXPENSE2514110
ADMINISTRATIVE AND GENE1404447
CONSUMER EXPENSE842521
ALLOCATED LABOR-4801426

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total500081Total

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total27280362Total

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
EOY750EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY312497BOY
EOY627879EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY2613582BOY
EOY3068181EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
BOY7096BOY
EOY5199EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
BOY1136073BOY
EOY1300536EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY241646BOY
EOY243901EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis95646262LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec42938170LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY50516123BOY
EOY52708092EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY4863866BOY
EOY6168732EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
BOY14460236BOY
EOY14836762EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY99516BOY
EOY70557EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY74250635BOY
EOY79030589EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY3492092BOY
EOY3371724EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY3357041BOY
EOY3531498EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY40790755BOY
EOY44435040EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY146000BOY
EOY146000EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY122940BOY
EOY125390EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY47908828BOY
EOY51609652EOY
FieldValueIRS element (for citing)
Do Not Follow SFAS117XDoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

FieldValueIRS element (for citing)
BOY26341807BOY
EOY27420937EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY26341807BOY
EOY27420937EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY74250635BOY
EOY79030589EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses1966702ReconcilationRevenueExpenses
Reconcilation Other Changes-887572ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited0FSAudited
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Other Cost Or Other Basis408466OtherCostOrOtherBasis
Book Value408466BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis2303650OtherCostOrOtherBasis
Depreciation1665402Depreciation
Book Value638248BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis90775066OtherCostOrOtherBasis
Depreciation41272768Depreciation
Book Value49502298BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis2159080OtherCostOrOtherBasis
Book Value2159080BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings52708092TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescriptionBook ValueBookValueMethod Of ValuationMethodOfValuation
OTHER INVESTMENTS6118732C
INVESTMENT COOPERATIVE ALLIANCE MANAGEMENT50000C
FieldValueIRS element (for citing)
Total Of Book Value Securities6168732TotalOfBookValueSecurities

Investments Program Related InvestmentsProgramRelated (2 entries)

DescriptionDescriptionBook ValueBookValueMethod Of ValuationMethodOfValuation
PATRONAGE CAPITAL - BASIN, CP & CFC13892879C
OTHER INVESTMENTS943883C
FieldValueIRS element (for citing)
Total Of Book Value Program Related14836762TotalOfBookValueProgramRelated

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionCONSUMER METER DEPOSITSDescription
Amount$125,390Amount
FieldValueIRS element (for citing)
Total Of Amounts125390TotalOfAmounts

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeXCompensationCommittee
Form990 Of Other OrganizationsXForm990OfOtherOrganizations
Compensation SurveyXCompensationSurvey
Board Or Committee ApprovalXBoardOrCommitteeApproval
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
BRUCE GARBER
49609387930064746221175170472665185596399614400
JAY JACOBSON
01179760002364061117013533019499000

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierSUPPLEMENTAL INFORMATIONIdentifier
Return ReferencePART IIIReturnReference
ExplanationJAY JACOBSON IS EMPLOYED BY COOPERATIVE ALLIANCE MANAGEMENT, A RELATED MANAGEMENT COMPANY OF WHICH THE COOPERATIVE HAS 50% OWNERSHIP IN. DUE TO THIS RELATED PARTY RELATIONSHIP, 100 PERCENT OF HIS COMPENSATION IS REPORTED AS RELATED ORGANIZATION COMPENSATION. HOWEVER, ONLY 50 PERCENT OF HIS DUTIES WITH COOPERATIVE ALLIANCE MANAGEMENT ARE PERFORMED FOR NORTHERN PLAINS ELECTRIC COOPERATIVE, INC. BEGINNING IN AUGUST 2010, BRUCE GARBER IS ALSO EMPLOYED BY CAM, AND WILL HAVE A SIMILAR COMPENSATION ARRANGEMENT. INCLUDED IN SCHEDULE J, PART II, COLUMN "C", DEFERRED COMPENSATION, IS THE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN. FOR THE FOLLOWING INDIVIDUALS, THE ESTIMATED INCREASE IS: BRUCE GARBER: $50,938 (NORTHERN PLAINS ELECTRIC'S SHARE - $25,469) JAY JACOBSON: $58,784 (NORTHERN PLAINS ELECTRIC'S SHARE - $29,392) THESE AMOUNTS ARE ESTIMATES IN THE INCREASE OF THE VALUE OF THE PLAN AND ARE NOT CURRENT YEAR EXPENSES OF THE COOPERATIVE. CURRENT YEAR CONTRIBUTIONS INTO THE DEFINED BENEFIT PLAN WERE: BRUCE GARBER: $23,999 (NORTHERN PLAINS ELECTRIC'S SHARE - $18,076) JAY JACOBSON: $36,432 (NORTHERN PLAINS ELECTRIC'S SHARE - $18,216) THESE AMOUNTS ARE INCLUDED IN THE ABOVE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN.Explanation

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1COOPERATIVE ALLIANCE MANAGEMENTBusinessNameLine1
FieldValueIRS element (for citing)
RelationshipBUSINESS RELATIONSHIPRelationship
Amount Of Transaction138550AmountOfTransaction
Description Of TransactionMANAGEMENT SERVICESDescriptionOfTransaction
Sharing Of Revenues0SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (13 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
FORM 990, PART VI, SECTION A, LINE 3MANAGEMENT DUTIES ARE PERFORMED BY THE RELATED MANAGEMENT COMPANY 'COOPERATIVE ALLIANCE MANAGEMENT' (CAM). JAY JACOBSON AND BRUCE GARBER ARE EMPLOYED BY CAM AND ACT AS THE GENERAL MANAGER AND CFO,RESPECTIVELY, FOR DAKOTA VALLEY ELECTRIC COOPERATIVE, INC. AND NORTHERN PLAINS ELECTRIC COOPERATIVE, INC. CAM HAS AN INTERNAL HIRING PROCESS IN PLACE FOR THE SELECTION OF THE GENERAL MANAGER AND CFO. THE BOARDS OF DAKOTA VALLEY AND NORTHERN PLAINS EACH SEPARATELY ADDRESS ANY QUESTIONS OR PROCEDURES ASSOCIATED WITH THE GENERAL MANAGER AND CFO EMPLOYED BY CAM AND INSTRUCT THEIR CAM DIRECTOR REPRESENTATIVES. THE TWO CAM DIRECTOR REPRESENTATIVES FROM EACH BOARD WILL THEN MEET TO DISCUSS ISSUES INVOLVING THE GENERAL MANAGER AND CFO. WHEN THE FOUR CAM DIRECTOR REPRESENTATIVES (FOLLOWING INSTRUCTIONS FROM THEIR SEPARATE BOARDS) ARE IN AGREEMENT, THEY WILL TAKE ACTION ON A GENERAL MANAGER OR CFO ISSUE. THE ACTION OF THE CAM DIRECTOR REPRESENTATIVES IS SUBJECT TO FURTHER REVIEW AND RATIFICATION BY THE ASSOCIATED BOARDS.
FORM 990, PART VI, SECTION A, LINE 6EACH MEMBER HAS ONE VOTE. THERE ARE 3 DISTRICTS AND EACH DISTRICT HAS 3 BOARD MEMBER REPRESENTATIVES. EACH MEMBER CAN ONLY BE A MEMBER IN ONE DISTRICT. A MEMBER'S PRIMARY RESIDENCE IS THE DECIDING FACTOR AS TO WHICH DISTRICT THEY ARE CONSIDERED TO BE A MEMBER OF.
FORM 990, PART VI, SECTION A, LINE 7AEACH MEMBER RECEIVES ONE VOTE.
FORM 990, PART VI, SECTION A, LINE 7BCHANGES TO THE BY-LAWS MUST BE VOTED ON BY MEMBERS. MERGERS MUST ALSO BE VOTED ON BY MEMBERS.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD.
FORM 990, PART VI, SECTION B, LINE 11THE CFO AND GENERAL MANAGER REVIEWED A DRAFT OF THE 990 PRIOR TO PRESENTING IT TO THE BOARD AT A BOARD MEETING.
DIRECTORS ARE ASKED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. IF A POSSIBLE CONFLICT ARISES, THE FULL BOARD REVIEWS THE DISCLOSURES AND DETERMINES IF THERE IS A CONFLICT. A DIRECTOR WITH A CONFLICT IS NOT ALLOWED TO VOTE OR PARTICIPATE IN ANY DISCUSSIONS ON THE ISSUE. THE DIRECTOR IS ASKED TO LEAVE THE ROOM DURING ANY VOTES OR DISCUSSIONS. ANY POTENTIAL ISSUES DISCLOSED BY THE BOARD MEMBERS ARE DOCUMENTED IN THE BOARD MEETING MINUTES. THE COOPERATIVE ALSO HAS AN EMPLOYEE CONFLICT OF INTEREST POLICY.FORM 990, PART VI, SECTION B, LINE 12C
THE STEPS IN THE PROCESS WHICH IS FOLLOWED TO DETERMINE COMPENSATION ARE LAID OUT IN A WRITTEN POLICY. THE BOARDS OF DAKOTA VALLEY AND NORTHERN PLAINS, ON AN ANNUAL BASIS, EACH SEPARATELY CONDUCT A MANAGER EVALUATION AND ADDRESS THE SUBJECT OF MANAGER COMPENSATION PRIOR TO THE JULY COOPERATIVE ALLIANCE MANAGEMENT (CAM) ANNUAL MEETING. THE BOARDS WILL ROUTINELY CONSULT DATA ON NDREC MANAGER COMPENSATION PACKAGES TO COMPARE WITH CAM MANAGERS' COMPENSATION. EACH BOARD WILL INSTRUCT THEIR CAM DIRECTOR REPRESENTATIVES REGARDING MANAGER EVALUATION AND COMPENSATION ADJUSTMENT. THE TWO CAM DIRECTOR REPRESENTATIVES FROM EACH BOARD WILL PLACE THE SUBJECTS OF MANAGER EVALUATION AND SALARY ON THE AGENDA OF THE CAM ANNUAL MEETING. WHEN THE FOUR CAM DIRECTOR REPRESENTATIVES, FOLLOWING INSTRUCTIONS FROM THEIR SEPARATE BOARDS, ARE IN AGREEMENT, THEY WILL TAKE ACTION ON MANAGER EVALUATION AND SALARY ISSUES. THE ACTION OF THE CAM DIRECTOR REPRESENTATIVES IS SUBJECT TO FURTHER REVIEW AND RATIFICATION BY THE ASSOCIATED BOARDS AS THEY APPROVE THE MONTHLY BILLING AGREEMENT FOR CAM. THE CAM DIRECTOR OFFICERS WILL DOCUMENT THE COMPENSATION DECISION ARRIVED AT DURING THE CAM ANNUAL MEETING. THE AUTHORIZING DOCUMENT IS KEPT AS A RECORD OF THE CAM ANNUAL MEETING. THE MANAGER REVIEWS THE PERFORMANCE EVALUATION OF THE CFO AND THE CURRENT YEAR BUDGET TO DETERMINE SALARY INCREASES FOR THAT POSITION. THERE ARE NO WRITTEN EMPLOYEMENT CONTRACTS.FORM 990, PART VI, SECTION B, LINE 15A
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE IN THE ANNUAL REPORT.FORM 990, PART VI, SECTION C, LINE 19
OTHER EXPENSESTHE LABOR, PENSION, OTHER EMPLOYEE BENEFITS AND PAYROLL TAXES REPORTED ON LINES 5-10 ARE ALREADY INCLUDED IN DISTRIBUTION EXPENSE, ADMINISTRATIVE & GENERAL EXPENSE AND CUSTOMER EXPENSE. THEREFORE, THESE AMOUNTS ARE BEING SUBTRACTED OUT AS AN OTHER DEDUCTION ON LINE 24E IN THE AMOUNT OF ($4,801,426).FORM 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES, LINE 24F
CHANGES IN NET ASSETS OR FUND BALANCES:RETIREMENT OF CAPITAL CREDITS -890,212. TAX INCOME FROM SUBSIDIARIES IN EXCESS OF BOOKS 2,640. TOTAL TO FORM 990, PART XI, LINE 5: -887,572.FORM 990, PART XI, LINE 5:
AUDITED FINANCIAL STATEMENTSAUDITED FINANCIAL STATEMENTS FOR NORTHERN PLAINS ELECTRIC COOPERATIVE INC WERE PRESENTED ON A 3/31 FISCAL YEAR END WHILE THE FORM 990 IS FILED ON A CALENDAR YEAR END BASIS.FORM 990, PART IV, LINE 12 AND PART XI, LINE 2
JOINT VENTURE POLICYTHE COOPERATIVE'S POLICY REGARDING PARTICIPATION IN JOINT VENTURES IS NOT WRITTEN; HOWEVER, THE COOPERATIVE PERFORMS AN 85% TEST ON AN ANNUAL BASIS TO ENSURE THAT IT MAINTAINS ITS TAX EXEMPT STATUS. ADDITIONALLY, THE JOINT VENTURE ARRANGEMENT IS REVIEWED AND MONITORED BY THE BOARD OF DIRECTORS.FORM 990, PART VI, SECTION B, LINE 16B

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

FieldValueIRS element (for citing)
Business Name Line1NORTHERN PLAINS ELECTRIC TRUSTBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11515 WEST MAIN STREETAddressLine1
CityCARRINGTONCity
StateNDState
ZIP Code58421ZIPCode
FieldValueIRS element (for citing)
EIN450451521EIN
Primary ActivitiesCHARITABLE PURPOSES WITHIN NORTHERN PLAINS ELECTRIC REGIONPrimaryActivities
Legal Domicile StateNDLegalDomicileState
Exempt Code Section501(C)(3)ExemptCodeSection
Public Charity Status7PublicCharityStatus
Direct Controlling Entity NAN/ADirectControllingEntityNA
Controlled Org0ControlledOrg

Form990 Schedule R Part III Form990ScheduleRPartIII

Name Of Related Org NameOfRelatedOrg

FieldValueIRS element (for citing)
Business Name Line1COOPERATIVE ALLIANCE MANAGEMENTBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line11515 WEST MAIN AVE PO BOX 18AddressLine1
CityCARRINGTONCity
StateNDState
ZIP Code58421ZIPCode
FieldValueIRS element (for citing)
EIN251920416EIN
Primary ActivityMANAGEMENT SERVICESPrimaryActivity
Legal Domicile StateNDLegalDomicileState
Direct Controlling Entity NAN/ADirectControllingEntityNA
Predominant Income TypeUNRELATEDPredominantIncomeType
Share Of Total Income-1321ShareOfTotalIncome
Share Of EOY Assets64275ShareOfEOYAssets
Disproportionate Allocations0DisproportionateAllocations
General Or Managing Partner0GeneralOrManagingPartner
Percentage Ownership0.50000PercentageOwnership
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs1PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs1PerformOfServicesByOtherOrgs
Sharing Of Facilities0SharingOfFacilities
Sharing Of Paid Employees0SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable

Name Of Other Organization NameOfOtherOrganization

FieldValueIRS element (for citing)
Business Name Line1COOPERATIVE ALLIANCE MANAGEMENTBusinessNameLine1
FieldValueIRS element (for citing)
Transaction TypeLTransactionType
Amount Involved138550AmountInvolved
Method Of Amt DeterminationFMV OF SERVICESMethodOfAmtDetermination

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