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Nonprofiteer
← ROUGHRIDER ELECTRIC COOPERATIVE INC

Form 990 for tax year 2025

Filed by ROUGHRIDER ELECTRIC COOPERATIVE INC.

Totals

Total revenue
$87,888,242
Total expenses
$87,888,242
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$84,752,432
Investment income
-$248,215
Other revenue
$3,384,025
Total assets, end of year
$340,588,646
Total liabilities, end of year
$193,336,152
Net assets or fund balances, end of year
$147,252,494
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: ELECTRIC SALES

    total $82,150,595 · related or exempt $82,150,595

  • 2b · Program service revenue: OTHER ELECTRIC REVENUE

    total $2,406,586 · related or exempt $2,406,586

  • 2c · Program service revenue: QUALIFIED POLE RENTALS

    total $195,251 · excluded $195,251

  • 3 · Investment income

    total $29,148 · excluded $29,148

  • 7b · Less cost or other basis and sales expenses

    other assets $277,363

  • 7c · Gain or loss

    other assets -$277,363

  • 7d · Net gain or loss

    total -$277,363 · related or exempt -$277,363

  • 10a · Gross sales of inventory

    $6,587

  • 10b · Cost of goods sold

    $6,146

  • 10c · Net income from sales of inventory

    total $441 · unrelated business $441

  • 11a · Other revenue: CAPITAL CREDITS

    total $3,197,417 · related or exempt $3,197,417

  • 11b · Other revenue: K-1 WDUS HOLDINGS

    total $115,105 · related or exempt $50,847 · unrelated business $49,851 · excluded $14,407

  • 11c · Other revenue: OTHER

    total $71,062 · related or exempt $71,062

  • 11e · Other revenue, total

    $3,383,584

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $9,372,749

  • 5 · Compensation of officers, directors and key employees

    total $381,666

  • 8 · Pension plan contributions

    total $1,241,053

  • 11a · Fees: management

    total $507,930

  • 20 · Interest

    total $5,055,752

  • 22 · Depreciation, depletion and amortization

    total $7,927,573

  • 24a · Other expenses: COST OF POWER

    total $53,365,690

  • 24b · Other expenses: DISTRIBUTION - OPERATIO

    total $3,417,605

  • 24c · Other expenses: DISTRIBUTION - MAINTENA

    total $2,929,192

  • 24d · Other expenses: ADMINISTRATIVE AND GENE

    total $2,765,542

  • 24e · All other expenses

    total $923,490

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,619,529 · end of year $3,742,073

  • 2 · Savings and temporary cash investments

    beginning of year $111,835 · end of year $116,032

  • 4 · Accounts receivable

    beginning of year $11,041,028 · end of year $7,934,143

  • 7 · Other notes and loans receivable

    beginning of year $19,814 · end of year $19,814

  • 8 · Inventories for sale or use

    beginning of year $8,772,721 · end of year $9,514,679

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,780,125 · end of year $2,162,424

  • 10a · Land, buildings and equipment: cost or other basis

    $351,732,466

  • 10b · Land, buildings and equipment: accumulated depreciation

    $83,039,022

  • 10c · Land, buildings and equipment, net

    beginning of year $252,217,946 · end of year $268,693,444

  • 12 · Investments: other securities

    beginning of year $992,267 · end of year $1,176,886

  • 13 · Investments: program-related

    beginning of year $46,126,290 · end of year $47,229,151

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,311,255 · end of year $8,231,156

  • 23 · Secured mortgages and notes payable

    beginning of year $176,266,372 · end of year $184,729,449

  • 25 · Other liabilities

    beginning of year $368,762 · end of year $375,547

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $142,735,166 · end of year $147,252,494

Mission and programs · 2025

Mission

MEMBERSHIPWE WILL PLACE THE MEMBER FIRST IN DETERMINING POLICIES AND PROCEDURES.WE WILL STRIVE TO KEEP THE MEMBERSHIP INFORMED AND INVOLVED IN THEIR COOPERATIVE.SERVICEWE ARE COMMITTED AT EVERY LEVEL TO MAINTAIN AND PROVIDE THE HIGHEST STANDARD OF SERVICE.FINANCIAL WE ARE COMMITTED TO KEEPING THE COOPERATIVE FINANCIALLY STRONG THROUGH PRUDENT BUSINESS PRACTICES.GROWTHWE WILL REMAIN OPEN TO OPPORTUNITIES FOR GROWTH WHICH WILL BENEFIT THE MEMBERSHIP.EMPLOYEESWE RECOGNIZE OUR EMPLOYEES AS AN IMPORTANT ASSET OF THE COOPERATIVE.WE WILL PROVIDE AN ATMOSPHERE WHERE ALL EMPLOYEES CAN PERFORM AT THEIR MAXIMUM POTENTIAL AND ABILITY.BOARD AND MANAGEMENTTHE BOARD AND MANAGEMENT ARE COMMITTED TO BEING INNOVATIVE, INFORMED AND PROGRESSIVE IN THEIR ROLE AS LEADERS OF THE COOPERATIVE AND THE AREA IT SERVES. WE, THE BOARD OF DIRECTORS, MANAGEMENT AND EMPLOYEES, ARE COMMITTED IN A UNITED EFFORT TO CARRY OUT THIS MISSION.

Activities or mission (Part I)

THE ORGANIZATION DELIVERS ELECTRIC ENERGY TO MEMBERS.

  • THE COOPERATIVE IS A DISTRIBUTION ELECTRIC UTILITY SERVING CUSTOMERS IN SIX COUNTIES.

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Roger Kudrna

    VICE PRESIDENT

    Total calculated
    $12,325
    From this org
    $12,325
    From related orgs
    $0
    Other
    $0
    Hours/week
    4.14

  • Darell Herman

    DIRECTOR

    Total calculated
    $9,175
    From this org
    $9,175
    From related orgs
    $0
    Other
    $0
    Hours/week
    4.15

  • Troy Sailer

    SECRETARY

    Total calculated
    $9,175
    From this org
    $9,175
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.38

  • Bruce Darcy

    TREASURER

    Total calculated
    $8,275
    From this org
    $8,275
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.88

  • Arnold Kainz

    DIRECTOR

    Total calculated
    $12,625
    From this org
    $12,625
    From related orgs
    $0
    Other
    $0
    Hours/week
    5.12

  • Dan Price

    DIRECTOR

    Total calculated
    $9,925
    From this org
    $9,925
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.81

  • Callen Schoch

    DIRECTOR

    Total calculated
    $9,625
    From this org
    $9,625
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.52

  • Greg Steckler

    PRESIDENT

    Total calculated
    $11,575
    From this org
    $11,575
    From related orgs
    $0
    Other
    $0
    Hours/week
    8.58

  • Jesse Flath

    DIRECTOR

    Total calculated
    $11,125
    From this org
    $11,125
    From related orgs
    $0
    Other
    $0
    Hours/week
    5.31

  • Travis Kupper Iea

    CO-MANAGER

    Total calculated
    $0
    Hours/week
    0 + 40 related

  • Jason Bentz Iea

    CO-MANAGER

    Total calculated
    $0
    Hours/week
    0 + 40 related

  • Alex Craigmile Iea

    CFO

    Total calculated
    $0
    Hours/week
    0 + 40 related

  • Shawn Olson

    OPERATIONS MANAGER/ CHIEF

    Total calculated
    $421,909
    From this org
    $186,674
    From related orgs
    $0
    Other
    $235,235
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,993
    Bonus
    $175
    Other
    $4,506
    Deferred
    $207,121
    Nontaxable benefits
    $31,142
    Filer's total
    $424,937

  • Leonard H Hibl

    DIRECTOR-MEMBER SERVICES

    Total calculated
    $239,716
    From this org
    $148,824
    From related orgs
    $0
    Other
    $90,892
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,345
    Bonus
    $325
    Other
    $4,154
    Deferred
    $62,778
    Nontaxable benefits
    $30,569
    Filer's total
    $242,171

  • Brock Swensrud

    GENERAL FOREMAN

    Total calculated
    $233,449
    From this org
    $146,610
    From related orgs
    $0
    Other
    $86,839
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,203
    Bonus
    $175
    Other
    $2,232
    Deferred
    $58,725
    Nontaxable benefits
    $30,234
    Filer's total
    $235,569

  • Laurie Miller

    MAPPING/DATABASE ADMIN

    Total calculated
    $232,190
    From this org
    $143,824
    From related orgs
    $0
    Other
    $88,366
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,497
    Bonus
    $325
    Other
    $3,002
    Deferred
    $60,252
    Nontaxable benefits
    $30,455
    Filer's total
    $234,531

  • Scott Leintz

    WORKING FOREMAN

    Total calculated
    $238,322
    From this org
    $142,687
    From related orgs
    $0
    Other
    $95,635
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,154
    Bonus
    $475
    Other
    $2,058
    Deferred
    $95,635
    Nontaxable benefits
    $1,995
    Filer's total
    $240,317

  • Russel Walters

    JOURNEYMAN LINEMAN

    Total calculated
    $234,663
    From this org
    $121,932
    From related orgs
    $0
    Other
    $112,731
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,643
    Bonus
    $475
    Other
    $814
    Deferred
    $84,617
    Nontaxable benefits
    $29,996
    Filer's total
    $236,545

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2025
Filed
17 August 2026
IRS schema version
2025v4.2
Source object
202642339349300809

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