2025-05-09T13:06:48-04:00 2024-12-31 411562398 CARLSONSV LLP 5801 DULUTH STREET SUITE 360 GOLDEN VALLEY MN 55422 990 2024-01-01 390150875 BARRON ELECTRIC COOPERATIVE BARR 7155373171 PO BOX 40 BARRON WI 54812 AARON TORUD GENERAL MANAGER 7155373171 2025-05-08 true false MATT GUYER CPA P00386499 7635429633 2025-05-07 X 2024 2025-03-06 01:10:19Z AARON TORUD PO BOX 40 BARRON WI 54812 43667795 false X HTTPS://BARRONELECTRIC.COM/ X 1937 WI BARRON ELECTRIC COOPERATIVE IS A MEMBER OWNED BUSINESS THAT PROVIDES ENERGY, PRODUCTS, AND SERVICES TO IMPROVE THE QUALITY OF LIFE IN THE AREA WE SERVE. 9 9 45 1000 0 41341280 41939651 30668 47351 1513744 1607792 42885692 43594794 0 3433829 3801964 429784 414073 0 0 39022079 39378757 42885692 43594794 0 91270277 97768136 44474935 48262684 46795342 49505452 X BARRON ELECTRIC COOPERATIVE IS A MEMBER-OWNED BUSINESS THAT SAFELY PROVIDES ENERGY, PRODUCTS, AND SERVICES TO IMPROVE THE QUALITY OF LIFE IN THE AREA WE SERVE. false false THE COOPERATIVE SOLD 359,723,938 KWH OF ELECTRICITY TO MEMBERS DURING 2024. IN CONNECTION WITH THE COOPERATIVE'S MISSION, THE COOPERATIVE CONTINUES TO PROVIDE RELIABLE, COMPETITIVELY PRICED ENERGY AND RELATED SERVICES TO CUSTOMERS ON A NOT-FOR-PROFIT BASIS AND MAXIMUM VALUE TO MEMBERS CONSISTENT WITH THE WISE USE OF RESOURCES AND TECHNOLOGY. THE COOPERATIVE SOLD 359,723,938 KWH OF ELECTRICITY TO MEMBERS DURING 2024. IN CONNECTION WITH THE COOPERATIVE'S MISSION, THE COOPERATIVE CONTINUES TO PROVIDE RELIABLE, COMPETITIVELY PRICED ENERGY AND RELATED SERVICES TO CUSTOMERS ON A NOT-FOR-PROFIT BASIS AND MAXIMUM VALUE TO MEMBERS CONSISTENT WITH THE WISE USE OF RESOURCES AND TECHNOLOGY. false false false false false false false false false true false true false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 29 0 45 true true true false false false false 42913812 698678 false false false X 9 9 false false false false true true true true false false false true true true true true true true false false X MANDY STRAW BARRON ELECTRIC COOPERATIVE 8003221008 PO BOX 40 BARRON WI 54812 AARON TORUD GENERAL MANA 45.00 X 193303 0 156970 JENNIFER BEAUDETTE DIRECTOR OF 45.00 X 108543 0 108679 NATHAN STEINES DIRECTOR OF 45.00 X 127235 0 82105 MANDY STRAW DIRECTOR OF 45.00 X 121141 0 86952 JEFFREY NELSON LINE SUPERIN 45.00 X 127526 0 63218 TIMOTHY ENGEL LINEMAN 45.00 X 128906 0 60333 TYLER NANSTAD LINE SUPERIN 45.00 X 106696 0 55325 RANDY COOK PRESIDENT 5.54 X X 16338 0 0 SCOTT WARWICK DIRECTOR 5.35 X 12878 0 0 PATRICIA MANDEL SECRETARY 5.69 X X 11950 0 0 MICHAEL BAKER VICE PRESIDE 5.63 X X 11360 0 0 RICHARD BOL DIRECTOR 5.48 X 10426 0 0 WILLIAM EFFERTZ DIRECTOR 3.90 X 10354 0 0 JOHN BLASKOWSKI DIRECTOR 3.80 X 9607 0 0 DAVID OLSON DIRECTOR 4.67 X 8525 0 0 TIMOTHY KESSLER TREASURER 3.84 X X 8191 0 0 1012979 613582 23 false true false ZIELIE'S TREE SERVICE INC PO BOX 307 BRUCE WI 54819 TREE TRIMMING 871248 A-1 POWER LLC 8237 WI HWY 64 BLOOMER WI 54724 PLOW SERVICES 789582 GLOBAL MAPPING SOLUTIONS 5753 SUNFLOWER CIRCLE SARASOTA FL 34238 GPS MAPPING 415443 PUSH INC PO BOX 72 RICE LAKE WI 54868 PLOW SERVICES 143334 B&M UTILITIES 2124 5TH AVENUE CHETEK WI 54728 LOCATING SERVIC 120000 6 SALE OF POWER 221000 41939651 41939651 41939651 30778 30778 44510 44510 44510 44510 69473 52900 16573 16573 16573 21101 20101 1000 1000 CAPITAL CREDITS 900099 1562282 1562282 1562282 43594794 43518506 1000 75288 3801964 414073 1913078 3565981 COST OF POWER 25489189 DISTRIBUTION MAINTENANCE 2715263 DISTRIBUTION OPERATIONS 2177282 ADMINISTRATIVE & GENERAL 2030583 1487381 43594794 0 0 0 240026 360197 901 1184 2829644 4165753 16425 1052855 1045069 197718 211458 114256729 44450194 65553350 69806535 21166826 22060692 212532 117248 91270277 97768136 2514038 2574925 40005248 42841357 1955649 2846402 44474935 48262684 X 46795342 49505452 46795342 49505452 91270277 97768136 X 0 2710110 X false true X true false 1372873 1372873 4668408 1735739 2932669 108215448 42714455 65500993 69806535 INVESTMENT IN ASSOCIATED ORG - PATR 21066857 C INVESTMENT IN ASSOICATED ORG - NON G 951914 C OTHER INVESTMENTS 41921 C 22060692 DEFERRED LIABILITIES 1342197 ACCRUED VACATION 462705 ACCRUED INTEREST 220129 CUSTOMER DEPOSITS 189713 ACCRUED PAYROLL 185944 CAPITAL CREDITS PAYABLE 171283 OTHER CURRENT LIABILITIES 140350 ACCRUED GROSS REVENUE TAX 134081 2846402 X 43594794 43594794 43594794 39792830 39792830 3801964 3801964 43594794 SCHEDULE D, PAGE 3, PART X BARRON ELECTRIC COOPERATIVE HAS BEEN GRATED TAX EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER SECTION 501(C)(12) OF THE INTERAL REVENUE CODE AND THE STATE OF WISCONSIN, HOWEVER, INCOME FROM CERTAIN ACTIVITES NOT DIRECTLY RELATED TO THE COOPERATIVE'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE COOPERATIVE ACCOUNTS FOR INCOME TAX PROVISIONS FOLLOWING ASC TOPIC 740, INCOME TAXES, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN THE FINANCIAL STATEMENTS ANY UNCERTAIN TAX POSITIONS THE COOPERATIVE HAS OR EXPECTS TO TAKE IN ITS INCOME TAX RETURNS. THE COOPERATIV'S POLICY IS TO INCLUDE INTEREST AND PENALITES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COOPERATIVE HAD NO UNRECOGNIZED TAX BENEFITS/LIABILTIES. SCHEDULE D, PAGE 4, PART XII, LINE 4B PATRONAGE DIVIDENDS ALLOCATED 3,801,964 X X X false false false AARON TORUD GENERAL MANAGER 193303 117246 39724 350273 JENNIFER BEAUDETTE DIRECTOR OF SERVICE 108543 70880 37799 217222 NATHAN STEINES DIRECTOR OF OPERATIO 127235 43137 38968 209340 MANDY STRAW DIRECTOR OF FINANCE 121141 47900 39052 208093 JEFFREY NELSON LINE SUPERINTENDENT 127526 45772 17446 190744 TIMOTHY ENGEL LINEMAN 128906 22560 37773 189239 TYLER NANSTAD LINE SUPERINTENDENT 106696 16434 38891 162021 FORM 990, PAGE 2, PART III, LINE 4D THE COOPERATIVE SOLD 359,723,938 KWH OF ELECTRICITY TO MEMBERS DURING 2024. IN CONNECTION WITH THE COOPERATIVE'S MISSION, THE COOPERATIVE CONTINUES TO PROVIDE RELIABLE, COMPETITIVELY PRICED ENERGY AND RELATED SERVICES TO CUSTOMERS ON A NOT-FOR-PROFIT BASIS AND MAXIMUM VALUE TO MEMBERS CONSISTENT WITH THE WISE USE OF RESOURCES AND TECHNOLOGY. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS A COOPERATIVE WITH MEMBER-OWNERS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS NOMINATE ONE OR MORE CANDIDATES FOR A DIRECTOR POSITION FOR EACH DISTRICT OF THE COOPERATIVE. MEMBERS ELECT THE BOARD OF DIRECTORS AT THE MEETING OF THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B EACH MEMBERSHIP SHALL BE ENTITLED TO ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY THE GENERAL MANAGER AND FINANCE MANAGER BEFORE IT IS SIGNED AND FILED. THE BOARD OF DIRECTORS IS GIVEN A COPY OF THE FORM 990 TO REVIEW BEFORE IT WAS FILED. FORM 990, PAGE 6, PART VI, LINE 12C A COPY OF THE CONFLICT OF INTEREST POLICY WAS GIVEN TO EACH CURRENT EMPLOYEE AND DIRECTOR AS WELL AS EACH NEW EMPLOYEE AND DIRECTOR. THE CONFLICT OF INTEREST POLICY IS A SELF-POLICING POLICY IN WHICH IT IS THE RESPONSIBILITY OF EACH EMPLOYEE/DIRECTOR TO COME FORWARD WITH ANY POTENTIAL CONFLICTS WHENEVER THEY OCCUR. THE WHISTLEBLOWER POLICY SUPPORTS THE ENFORCEMENT OF THE CONFLICT OF INTERST POLICY BY ENCOURAGING ALL EMPLOYEES AND DIRECTORS TO REPORT CONFLICTS OF INTEREST AND OTHER QUESTIONABLE BEHAVIOR. BOARD MEMBERS ARE TO EXCUSE THEMSELVES FROM PROCEEDINGS OR VOTES WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS. CONFLICTS OF INTEREST ARE DOCUMENTED IN THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS USES COMPARABILITY DATA PROVIDED BY NRECA TO DETERMINE THE COMPENSATION OF THE GENERAL MANAGER. THE BOARD OF DIRECTORS DETERMINES THE GENERAL MANAGER'S COMPENSATION AND REPORTS IT TO THE EXECUTIVE SECRETARY VIA MINUTES FROM THE BOARD DIRECTORS CONFIDENTIAL CLOSED SESSION. THE GENERAL MANAGER APPROVES THE COMPENSATION OF ALL OTHER EMPLOYEES. THE GENERAL MANAGER USES BOTH COMPARABILITY DATA PROVIDED BY NRECA AND DATA FROM THE MOST CURRENT WAGE STUDY PERFORMED AT BARRON ELECTRIC BY AN OUTSIDE INDEPENDENT CONSULTANT, TO DETERMINE COMPENSATION. INDIVIDUAL COMPENSATION IS DETERMINED BY THE GENERAL MANAGER. COMPENSATION AS A WHOLE IS APPROVED BY THE BOARD OF DIRECTORS. INDIVIDUAL COMPENSATION IS REPORTED BY A DOCUMENT SIGNED BY THE GENERAL MANAGER. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTATION IS AVAILABLE UPON WRITTEN REQUEST TO THE ATTENTION OF THE GENERAL MANAGER. FORM 990, PART XI, LINE 9 RETIREMENT OF CAPITAL CREDITS -1,091,854 PATRONAGE DIVIDEND ALLOCATED 3,801,964 TOTAL 2,710,110