{"success":true,"data":{"_id":420461075,"filings":[{"Organization":{"value":null,"Person":["DUANE VER PLOEG","NORMAN VAN ZANTE","SAM NICHOLS","BRYCE ARKEMA","EDWIN KLYN","ROBERT VAN SOELEN","DARRELL BOOT","DONALD JANSEN","JOHN SMITH"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.9,3.4,2.1,5.5,4.7,2.1,2.1,1.0,43.5],"Total Compensation":[7250,8750,4250,8750,8000,4500,3200,0,170711],"Direct compensation":[7250,8750,4250,8750,8000,4500,3200,0,132667],"Other compensation":[0,0,0,0,0,0,0,0,38044]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2014,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN R SMITH","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7315992,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6856371,"Total revenue":{"value":6856371,"SALE OF POWER":6856381,"WILD BLUE":-10},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":45146,"Investment income total":45146,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":414475,"Other total":414475,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6363796,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":175000,"Benefits paid to members Total":175000},"Salaries":{"value":215411,"Current officers":215411,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":5973385,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":417085,"Payments to affiliates":0,"Depreciation and depletion":394602,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4723931,"COST OF POWER":3749240,"DIST EXP - MAINTENANCE":471202,"SALES EXPENSE":269519,"ADMIN & GENERAL EXPENSE":233970},"All other expenses":437767},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":19698541,"Non-interest bearing cash":361625,"Savings and temp cash investments":554429,"Pledges and grants receivable":0,"Accounts receivable":1506772,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":305799,"Prepaid expenses deferred charges":61128,"Land, building, equipment":13695711,"Investments publicly traded":0,"Investments other":0,"Investments program related":3187431,"Intangible assets":4820,"Other assets":20826},"Liabilities":{"value":9064415,"Sum of Total Liabilities":0,"Accounts payable, accrued":1046967,"Grants payable":0,"Deferred, revenue":21990,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":7945380,"Unsecured notes loans payable":0,"Other liabilities":50078},"Fund balance":{"value":10634126,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13015268469402372,"percentile":0.6710699844028924},"Liabilities to Assets Ratio":{"score":0.4601566684558009,"percentile":0.14639531129912672},"Operating Reserve Ratio":{"score":3.0954073637809887,"percentile":0.7189993490639839},"Officer Compensation Ratio":{"score":0.03384945086234694,"percentile":0.83947914260332},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6208496719171194,"percentile":0.6650840545614206}},"source_xml":"201503109349302155_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","CARROLL HOKSBERGEN","DARRELL BOOT","STEVE INSKEEP","ROBERT VAN SOELEN","BRYCE ARKEMA","JON VAN WOERKOM","JON MILES","DOUG STEWART"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","CEO - PART YEAR","CEO"],"Hours":[3.4,3.4,2.7,7.1,3.7,4.5,3.8,45.0,50.44],"Total Compensation":[7390,8815,7670,14500,10275,10060,3050,204338,149468],"Direct compensation":[7390,8815,7670,14500,10275,10060,3050,158602,108339],"Other compensation":[0,0,0,0,0,0,0,45736,41129]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2021,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DOUG STEWART","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":17,"Total Gross UBI":11149,"Net unrelated business taxable income":0,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7320362,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7006522,"Total revenue":7006522,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":37735,"Investment income total":37735,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":276105,"Other total":276105,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7049407,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":180635,"Benefits paid to members Total":180635},"Salaries":{"value":415566,"Current officers":415566,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6453206,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":381753,"Payments to affiliates":0,"Depreciation and depletion":523775,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5005950,"COST OF POWER":3588164,"DIST EXP - MAINTENANCE":574737,"SALES EXPENSE":446144,"ADMIN & GENERAL EXPENSE":396905},"All other expenses":541728},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":28046134,"Non-interest bearing cash":605460,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1523837,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":364521,"Prepaid expenses deferred charges":45580,"Land, building, equipment":20743749,"Investments publicly traded":0,"Investments other":0,"Investments program related":4690466,"Intangible assets":4820,"Other assets":67701},"Liabilities":{"value":13037095,"Sum of Total Liabilities":0,"Accounts payable, accrued":797450,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":12191005,"Unsecured notes loans payable":0,"Other liabilities":48640},"Fund balance":{"value":15009039,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.037013879914681816,"percentile":0.49499039982032655},"Liabilities to Assets Ratio":{"score":0.46484463776718743,"percentile":0.1450638526595579},"Operating Reserve Ratio":{"score":3.9785096817363503,"percentile":0.7677668044457657},"Officer Compensation Ratio":{"score":0.058950490445508395,"percentile":0.7141965483576201},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0016056861859923258,"percentile":0.3769720517457195},"Asset Growth":{"score":0.041792052294139355,"percentile":0.49452692827546724},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5506864039691771,"percentile":0.45931941613272426}},"source_xml":"202231269349300328_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","NORMAN VAN ZANTE","BRYCE ARKEMA","ROBERT VAN SOELEN","DARRELL BOOT","CARROLL HOKSBERGEN","STEVE INSKEEP","JON MILES"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","CEO"],"Hours":[2.6,3.5,5.1,3.0,2.5,5.7,7.5,45.0],"Total Compensation":[7910,10975,12950,7090,9700,11040,12650,225334],"Direct compensation":[7910,10975,12950,7090,9700,11040,12650,194884],"Other compensation":[0,0,0,0,0,0,0,30450]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2017,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JON K MILES","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7361972,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6921825,"Total revenue":6921825,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":59438,"Investment income total":45438,"Net investment gain":14000,"Income from invest bond proceeds":0},"Other revenues":{"value":380709,"Other total":380709,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6635168,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":311486,"Benefits paid to members Total":311486},"Salaries":{"value":297649,"Current officers":297649,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6026033,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":390477,"Payments to affiliates":0,"Depreciation and depletion":434193,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4732588,"COST OF POWER":3596049,"DIST EXP - MAINTENANCE":481051,"ADMIN & GENERAL EXPENSE":364481,"SALES EXPENSE":291007},"All other expenses":468775},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":23279242,"Non-interest bearing cash":229633,"Savings and temp cash investments":751022,"Pledges and grants receivable":0,"Accounts receivable":973880,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":190642,"Prepaid expenses deferred charges":44376,"Land, building, equipment":16910718,"Investments publicly traded":0,"Investments other":0,"Investments program related":4118771,"Intangible assets":4820,"Other assets":55380},"Liabilities":{"value":10405039,"Sum of Total Liabilities":0,"Accounts payable, accrued":723002,"Grants payable":0,"Deferred, revenue":7097,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":8628340,"Unsecured notes loans payable":1000000,"Other liabilities":46600},"Fund balance":{"value":12874203,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09872409186017007,"percentile":0.6210300286609334},"Liabilities to Assets Ratio":{"score":0.4469664003664724,"percentile":0.15021823631301487},"Operating Reserve Ratio":{"score":3.508463086390578,"percentile":0.7442722783912483},"Officer Compensation Ratio":{"score":0.04485930122643466,"percentile":0.7824005993513213},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0019169809754553803,"percentile":0.3783718861733034},"Asset Growth":{"score":0.054572736998489156,"percentile":0.5440432070296654},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5806700795287266,"percentile":0.5483985926678017}},"source_xml":"201811869349300831_public.xml"},{"Organization":{"value":null,"Person":["JON MILES","BRYCE ARKEMA","NORMAN VAN ZANTE","STEVE INSKEEP","ROBERT VAN SOELEN","DUANE VER PLOEG","CARROLL HOKSBERGEN","DARRELL BOOT"],"Title":["CEO","SECRETARY","VICE PRESIDENT","DIRECTOR","TREASURER","PRESIDENT","DIRECTOR","DIRECTOR"],"Hours":[45.0,6.1,5.2,5.5,5.3,3.9,3.8,2.5],"Total Compensation":[238326,15440,14000,12300,11915,9350,9015,6915],"Direct compensation":[190192,15440,14000,12300,11915,9350,9015,6915],"Other compensation":[48134,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2019,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JON K MILES","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7511245,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7089657,"Total revenue":7089657,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":69437,"Investment income total":69437,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":352151,"Other total":352151,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7000354,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":340594,"Benefits paid to members Total":340594},"Salaries":{"value":317261,"Current officers":317261,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6342499,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":371573,"Payments to affiliates":0,"Depreciation and depletion":481151,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4989748,"COST OF POWER":3685145,"DIST EXP - MAINTENANCE":562044,"ADMIN & GENERAL EXPENSE":430188,"SALES EXPENSE":312371},"All other expenses":500027},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":23679362,"Non-interest bearing cash":448370,"Savings and temp cash investments":352850,"Pledges and grants receivable":0,"Accounts receivable":855383,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":211115,"Prepaid expenses deferred charges":43585,"Land, building, equipment":17814590,"Investments publicly traded":0,"Investments other":0,"Investments program related":3863808,"Intangible assets":4820,"Other assets":84841},"Liabilities":{"value":9451771,"Sum of Total Liabilities":0,"Accounts payable, accrued":815502,"Grants payable":0,"Deferred, revenue":40,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":8587882,"Unsecured notes loans payable":0,"Other liabilities":48347},"Fund balance":{"value":14227591,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06801682011437518,"percentile":0.5633085025533564},"Liabilities to Assets Ratio":{"score":0.39915648909797485,"percentile":0.16501074179862446},"Operating Reserve Ratio":{"score":3.3825949373417403,"percentile":0.7370927835426561},"Officer Compensation Ratio":{"score":0.04532070806704918,"percentile":0.7800675637726509},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0062946396280738216,"percentile":0.3978615009416686},"Asset Growth":{"score":0.03801728147448142,"percentile":0.479220326637653},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5680748232770385,"percentile":0.5110008573343282}},"source_xml":"202032869349300723_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","STEVE INSKEEP","ROBERT VAN SOELEN","BRYCE ARKEMA","DARRELL BOOT","JON VAN WOERKOM","CARROLL HOKSBERGEN","DOUGLAS STEWART"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","ASST SECRETARY/TREASURER","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.36,7.9,4.43,6.15,2.86,7.11,2.94,47.0],"Total Compensation":[6550,11810,9360,14170,6855,8930,8215,178359],"Direct compensation":[6550,11810,9360,14170,6855,8930,8215,132184],"Other compensation":[0,0,0,0,0,0,0,46175]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2022,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DOUGLAS STEWART","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":19,"Total Gross UBI":15850,"Net unrelated business taxable income":0,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8189747,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7970040,"Total revenue":7970040,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":42605,"Investment income total":42605,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":177102,"Other total":177074,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":28,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7741951,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":191912,"Benefits paid to members Total":191912},"Salaries":{"value":244249,"Current officers":244249,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7305790,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":415224,"Payments to affiliates":0,"Depreciation and depletion":567394,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5711550,"COST OF POWER":4100968,"DIST EXP - MAINTENANCE":599522,"SALES EXPENSE":516928,"ADMIN & GENERAL EXPENSE":494132},"All other expenses":611622},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":30802510,"Non-interest bearing cash":689955,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1781435,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":452059,"Prepaid expenses deferred charges":54887,"Land, building, equipment":21878640,"Investments publicly traded":0,"Investments other":0,"Investments program related":5892395,"Intangible assets":4820,"Other assets":48319},"Liabilities":{"value":15289411,"Sum of Total Liabilities":0,"Accounts payable, accrued":846646,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":14394955,"Unsecured notes loans payable":0,"Other liabilities":47810},"Fund balance":{"value":15513099,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.054677635340871944,"percentile":0.5352940349266785},"Liabilities to Assets Ratio":{"score":0.4963689972018514,"percentile":0.1364741008762227},"Operating Reserve Ratio":{"score":3.9786495677898244,"percentile":0.7677750901882864},"Officer Compensation Ratio":{"score":0.0315487659376816,"percentile":0.8516712925271068},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.006770074104486259,"percentile":0.40000100788078785},"Asset Growth":{"score":0.047134908639196685,"percentile":0.5156740150279225},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5699237539701955,"percentile":0.5165828297552407}},"source_xml":"202301289349302035_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","NORMAN VAN ZANTE","BRYCE ARKEMA","ROBERT VAN SOELEN","SAM NICHOLS","EDWIN KLYN","DARRELL BOOT","CARROLL HOKSBERGEN","JOHN SMITH"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CEO"],"Hours":[5.3,3.1,3.7,4.5,2.3,3.2,2.1,2.7,43.5],"Total Compensation":[11775,7400,7925,8475,4950,1925,5850,3350,178066],"Direct compensation":[11775,7400,7925,8475,4950,1925,5850,3350,144141],"Other compensation":[0,0,0,0,0,0,0,0,33925]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2015,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JON K MILES","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7040006,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6723651,"Total revenue":6723651,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":26013,"Investment income total":41295,"Net investment gain":-15282,"Income from invest bond proceeds":0},"Other revenues":{"value":290342,"Other total":290342,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6550159,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":175000,"Benefits paid to members Total":175000},"Salaries":{"value":229716,"Current officers":229716,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6145443,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":407115,"Payments to affiliates":0,"Depreciation and depletion":436329,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4868327,"COST OF POWER":3712506,"DIST EXP - MAINTENANCE":538033,"SALES EXPENSE":311978,"ADMIN & GENERAL EXPENSE":305810},"All other expenses":433672},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22516099,"Non-interest bearing cash":231219,"Savings and temp cash investments":825470,"Pledges and grants receivable":0,"Accounts receivable":2184412,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":235973,"Prepaid expenses deferred charges":56768,"Land, building, equipment":14805233,"Investments publicly traded":0,"Investments other":0,"Investments program related":4153105,"Intangible assets":4820,"Other assets":19099},"Liabilities":{"value":11399099,"Sum of Total Liabilities":0,"Accounts payable, accrued":824460,"Grants payable":0,"Deferred, revenue":7923,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":9021536,"Unsecured notes loans payable":1500000,"Other liabilities":45180},"Fund balance":{"value":11117000,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06958048047118141,"percentile":0.5664774483922832},"Liabilities to Assets Ratio":{"score":0.5062643844300028,"percentile":0.13383760793008573},"Operating Reserve Ratio":{"score":3.4374889220246407,"percentile":0.7402906759731049},"Officer Compensation Ratio":{"score":0.035070293713480846,"percentile":0.8330162872940157},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.028523908112125962,"percentile":0.2711918834240286},"Asset Growth":{"score":0.09146588192288975,"percentile":0.6610443960416359},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5689268858380269,"percentile":0.5135922588329734}},"source_xml":"201601269349300915_public.xml"},{"Organization":{"value":null,"Person":["JON MILES","CARROLL HOKSBERGEN","DUANE VER PLOEG","DARRELL BOOT","STEVE INSKEEP","ROBERT VAN SOELEN","BRYCE ARKEMA","NORMAN VAN ZANTE","JON VAN WOERKOM"],"Title":["CEO","DIRECTOR","PRESIDENT","DIRECTOR","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR - PART YEAR","DIRECTOR"],"Hours":[45.0,3.3,2.9,2.6,3.3,2.3,3.5,1.6,2.6],"Total Compensation":[235656,9700,9365,8780,8583,7450,5925,3635,2050],"Direct compensation":[180542,9700,9365,8780,8583,7450,5925,3635,2050],"Other compensation":[55114,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2020,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JON K MILES","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":15,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7391633,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6974746,"Total revenue":6974746,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":42705,"Investment income total":42705,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":374182,"Other total":374182,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6966612,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":283345,"Benefits paid to members Total":283345},"Salaries":{"value":291144,"Current officers":291144,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6392123,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":358619,"Payments to affiliates":0,"Depreciation and depletion":495709,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5020100,"COST OF POWER":3531233,"DIST EXP - MAINTENANCE":611100,"ADMIN & GENERAL EXPENSE":479933,"SALES EXPENSE":397834},"All other expenses":517695},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":25417419,"Non-interest bearing cash":352166,"Savings and temp cash investments":400000,"Pledges and grants receivable":0,"Accounts receivable":1298406,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":361707,"Prepaid expenses deferred charges":42426,"Land, building, equipment":19063231,"Investments publicly traded":0,"Investments other":0,"Investments program related":3815543,"Intangible assets":4820,"Other assets":79120},"Liabilities":{"value":10504858,"Sum of Total Liabilities":0,"Accounts payable, accrued":833304,"Grants payable":0,"Deferred, revenue":450,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":9620437,"Unsecured notes loans payable":0,"Other liabilities":50667},"Fund balance":{"value":14912561,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05750028444323467,"percentile":0.5413989788205016},"Liabilities to Assets Ratio":{"score":0.41329365503240123,"percentile":0.1604208966083447},"Operating Reserve Ratio":{"score":3.6484619783619356,"percentile":0.7517510704269926},"Officer Compensation Ratio":{"score":0.04179133271667778,"percentile":0.7980788719379823},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.003701558192214239,"percentile":0.386214038603514},"Asset Growth":{"score":0.03753295882109121,"percentile":0.4772275190246121},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5644324752337094,"percentile":0.5001986847807458}},"source_xml":"202101319349300830_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","NORMAN VAN ZANTE","SAM NICHOLS","DONALD JANSEN","EDWIN KLYN","ROBERT VAN SOELEN","BRYCE ARKEMA","JOHN SMITH"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.2,4.1,2.1,1.0,1.6,3.2,5.4,46.0],"Total Compensation":[6750,7600,3600,1575,2925,4425,6975,156000],"Direct compensation":[6750,7600,3600,1575,2925,4425,6975,119398],"Other compensation":[0,0,0,0,0,0,0,36602]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2013,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN R SMITH","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":14,"Total Gross UBI":537,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7454758,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7085820,"Total revenue":{"value":7085820,"SALE OF POWER":7085283,"INTERNET SERVICES":537},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":52880,"Investment income total":52880,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":316058,"Other total":316058,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6413296,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":150000,"Benefits paid to members Total":150000},"Salaries":{"value":189850,"Current officers":189850,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6073446,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":450162,"Payments to affiliates":0,"Depreciation and depletion":378441,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4849444,"COST OF POWER":3751184,"DIST EXP - MAINTENANCE":482757,"ADMIN & GENERAL EXPENSE":340221,"SALES EXPENSE":275282},"All other expenses":395399},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":18795847,"Non-interest bearing cash":551602,"Savings and temp cash investments":1125400,"Pledges and grants receivable":0,"Accounts receivable":1093405,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":292900,"Prepaid expenses deferred charges":48532,"Land, building, equipment":12501388,"Investments publicly traded":0,"Investments other":0,"Investments program related":3152358,"Intangible assets":4820,"Other assets":25442},"Liabilities":{"value":9134182,"Sum of Total Liabilities":0,"Accounts payable, accrued":672011,"Grants payable":0,"Deferred, revenue":36308,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":8374010,"Unsecured notes loans payable":0,"Other liabilities":51853},"Fund balance":{"value":9661665,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13970433379594616,"percentile":0.6847497054525067},"Liabilities to Assets Ratio":{"score":0.4859680971014501,"percentile":0.13922858154180454},"Operating Reserve Ratio":{"score":2.93076243479172,"percentile":0.7072915948821595},"Officer Compensation Ratio":{"score":0.02960256317500393,"percentile":0.8619284441333948},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6241790734648635,"percentile":0.6742909493132826}},"source_xml":"201401329349301510_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","NORMAN VAN ZANTE","BRYCE ARKEMA","ROBERT VAN SOELEN","DARRELL BOOT","CARROLL HOKSBERGEN","STEVE INSKEEP","JON MILES"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.0,3.0,3.4,9.5,3.0,2.9,6.2,45.0],"Total Compensation":[7990,8860,9880,10070,7990,7840,13140,300384],"Direct compensation":[7990,8860,9880,10070,7990,7840,13140,218313],"Other compensation":[0,0,0,0,0,0,0,82071]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2018,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JON K MILES","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7725579,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7249518,"Total revenue":7249518,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":170620,"Investment income total":62592,"Net investment gain":108028,"Income from invest bond proceeds":0},"Other revenues":{"value":305441,"Other total":305441,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7025402,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":400000,"Benefits paid to members Total":400000},"Salaries":{"value":366154,"Current officers":366154,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6259248,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":387768,"Payments to affiliates":0,"Depreciation and depletion":460525,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4924270,"COST OF POWER":3791811,"DIST EXP - MAINTENANCE":518509,"SALES EXPENSE":332235,"DIST EXP - OPERATIONS":281715},"All other expenses":486685},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":23704614,"Non-interest bearing cash":371242,"Savings and temp cash investments":951771,"Pledges and grants receivable":0,"Accounts receivable":873383,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":179217,"Prepaid expenses deferred charges":44894,"Land, building, equipment":17214319,"Investments publicly traded":0,"Investments other":0,"Investments program related":3970911,"Intangible assets":4820,"Other assets":94057},"Liabilities":{"value":9981966,"Sum of Total Liabilities":0,"Accounts payable, accrued":812440,"Grants payable":0,"Deferred, revenue":575,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":9122292,"Unsecured notes loans payable":0,"Other liabilities":46659},"Fund balance":{"value":13722648,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09063100642683221,"percentile":0.6066761245233283},"Liabilities to Assets Ratio":{"score":0.4210980191451335,"percentile":0.15797592886651493},"Operating Reserve Ratio":{"score":3.3741291957385497,"percentile":0.7365978619955018},"Officer Compensation Ratio":{"score":0.05211858339209628,"percentile":0.7464781028225481},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.00806223887232809,"percentile":0.4059195078406126},"Asset Growth":{"score":0.04621216897405417,"percentile":0.5120315619456732},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5764928055787184,"percentile":0.5361165334735359}},"source_xml":"201911919349300211_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","NORMAN VAN ZANTE","BRYCE ARKEMA","ROBERT VAN SOELEN","DARRELL BOOT","CARROLL HOKSBERGEN","STEVE INSKEEP","JOHN SMITH","JON MILES"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","CEO - PART YEAR","CEO"],"Hours":[3.5,3.5,6.0,3.0,3.1,3.4,4.5,42.0,45.0],"Total Compensation":[8330,11350,13365,7770,8050,9340,6710,119394,126724],"Direct compensation":[8330,11350,13365,7770,8050,9340,6710,97639,118164],"Other compensation":[0,0,0,0,0,0,0,21755,8560]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2016,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JON K MILES","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":17,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7642713,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":6985829,"Total revenue":6985829,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":279490,"Investment income total":44623,"Net investment gain":234867,"Income from invest bond proceeds":0},"Other revenues":{"value":377394,"Other total":377394,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6786986,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":250000,"Benefits paid to members Total":250000},"Salaries":{"value":311033,"Current officers":311033,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6225953,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":410717,"Payments to affiliates":0,"Depreciation and depletion":451248,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4910693,"COST OF POWER":3719306,"DIST EXP - MAINTENANCE":466385,"ADMIN & GENERAL EXPENSE":404722,"SALES EXPENSE":320280},"All other expenses":453295},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":22373567,"Non-interest bearing cash":446791,"Savings and temp cash investments":750629,"Pledges and grants receivable":0,"Accounts receivable":872177,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":234364,"Prepaid expenses deferred charges":59531,"Land, building, equipment":15805398,"Investments publicly traded":0,"Investments other":0,"Investments program related":4182012,"Intangible assets":4820,"Other assets":17845},"Liabilities":{"value":10330047,"Sum of Total Liabilities":0,"Accounts payable, accrued":679863,"Grants payable":0,"Deferred, revenue":7118,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":8595394,"Unsecured notes loans payable":1000000,"Other liabilities":47672},"Fund balance":{"value":12043520,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.11196639203905734,"percentile":0.6431521197942641},"Liabilities to Assets Ratio":{"score":0.4617076481367499,"percentile":0.14594589279832457},"Operating Reserve Ratio":{"score":3.2965394359145574,"percentile":0.7318986334385488},"Officer Compensation Ratio":{"score":0.04582785348312196,"percentile":0.7775577312755214},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.003909610783028648,"percentile":0.38711469207422144},"Asset Growth":{"score":0.06500388191727881,"percentile":0.581129951074162},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5866671201751498,"percentile":0.5661830303798729}},"source_xml":"201701299349300905_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","STEVE INSKEEP","ROBERT VAN SOELEN","BRYCE ARKEMA","DARRELL BOOT","CARROLL HOKSBERGEN","JON VAN WOERKOM","DOUGLAS STEWART"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","ASST SECRETARY/TREASURER","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.35,6.24,4.08,4.33,4.39,4.24,4.49,47.0],"Total Compensation":[8315,11220,9180,10370,8570,10590,10400,197880],"Direct compensation":[8315,11220,9180,10370,8570,10590,10400,144921],"Other compensation":[0,0,0,0,0,0,0,52959]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2023,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DOUGLAS STEWART","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":16,"Total Gross UBI":9299,"Net unrelated business taxable income":0,"Number of employees":16,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8311439,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":7860710,"Total revenue":7860710,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":45779,"Investment income total":45779,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":404950,"Other total":404950,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7704510,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":202310,"Benefits paid to members Total":202310},"Salaries":{"value":266525,"Current officers":266525,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7235675,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":462886,"Payments to affiliates":0,"Depreciation and depletion":595721,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5606298,"COST OF POWER":4055519,"DIST EXP - MAINTENANCE":640099,"ADMIN & GENERAL EXPENSE":547758,"DIST EXP - OPERATIONS":362922},"All other expenses":570770},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":31232690,"Non-interest bearing cash":745468,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1528126,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":454980,"Prepaid expenses deferred charges":55676,"Land, building, equipment":22622262,"Investments publicly traded":0,"Investments other":0,"Investments program related":5787656,"Intangible assets":4820,"Other assets":33702},"Liabilities":{"value":15060279,"Sum of Total Liabilities":0,"Accounts payable, accrued":632932,"Grants payable":0,"Deferred, revenue":125,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":14379286,"Unsecured notes loans payable":0,"Other liabilities":47936},"Fund balance":{"value":16172411,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07302333567027322,"percentile":0.5734080016239089},"Liabilities to Assets Ratio":{"score":0.48219602602273454,"percentile":0.14024171914662104},"Operating Reserve Ratio":{"score":4.053819126719286,"percentile":0.7711530459501008},"Officer Compensation Ratio":{"score":0.03459337452998309,"percentile":0.8355017003272697},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.009928015037594346,"percentile":0.4145822432122728},"Asset Growth":{"score":0.04810978755854404,"percentile":0.5194602934204546},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5782008875231313,"percentile":0.5411217500739444}},"source_xml":"202441379349302144_public.xml"},{"Organization":{"value":null,"Person":["DUANE VER PLOEG","STEVE INSKEEP","ROBERT VAN SOELEN","BRYCE ARKEMA","DARRELL BOOT","CARROLL HOKSBERGEN","JON VAN WOERKOM","DOUG STEWART"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","ASST SECRETARY/TREASURER","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.14,5.76,4.01,3.69,3.75,4.48,4.28,47.0],"Total Compensation":[9780,12020,10775,9940,10390,14230,10925,214683],"Direct compensation":[9780,12020,10775,9940,10390,14230,10925,159886],"Other compensation":[0,0,0,0,0,0,0,54797]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2024,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DOUGLAS STEWART","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":15,"Total Gross UBI":12908,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8896399,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":8422680,"Total revenue":8422680,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":43164,"Investment income total":43164,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":430555,"Other total":430555,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8163654,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":314032,"Benefits paid to members Total":314032},"Salaries":{"value":292744,"Current officers":292744,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7556878,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":469036,"Payments to affiliates":0,"Depreciation and depletion":614046,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5870610,"COST OF POWER":4151392,"DIST EXP - MAINTENANCE":724942,"ADMIN & GENERAL EXPENSE":612699,"SALES EXPENSE":381577},"All other expenses":603186},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":31625577,"Non-interest bearing cash":285932,"Savings and temp cash investments":150000,"Pledges and grants receivable":0,"Accounts receivable":2006523,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":564636,"Prepaid expenses deferred charges":56264,"Land, building, equipment":22937408,"Investments publicly traded":0,"Investments other":0,"Investments program related":5592275,"Intangible assets":4820,"Other assets":27719},"Liabilities":{"value":14591761,"Sum of Total Liabilities":0,"Accounts payable, accrued":647478,"Grants payable":0,"Deferred, revenue":200,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":13900450,"Unsecured notes loans payable":0,"Other liabilities":43633},"Fund balance":{"value":17033816,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08236422399669799,"percentile":0.5914656328649174},"Liabilities to Assets Ratio":{"score":0.461391139203563,"percentile":0.14603848038372227},"Operating Reserve Ratio":{"score":3.8739487244314863,"percentile":0.7629133802414142},"Officer Compensation Ratio":{"score":0.03585931005895154,"percentile":0.828867420381559},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0141715525938791,"percentile":0.4352155227079741},"Asset Growth":{"score":0.04704583115264743,"percentile":0.5153255260207462},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5828242743418277,"percentile":0.5548301000143389}},"source_xml":"202501209349301810_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["DUANE VER PLOEG","STEVE INSKEEP","ROBERT VAN SOELEN","BRYCE ARKEMA","DARRELL BOOT","CARROLL HOKSBERGEN","JON VAN WOERKOM","DOUG STEWART"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","ASST SECRETARY/TREASURER","DIRECTOR","DIRECTOR","CEO"],"Hours":[3.14,5.76,4.01,3.69,3.75,4.48,4.28,47.0],"Total Compensation":[9780,12020,10775,9940,10390,14230,10925,214683],"Direct compensation":[9780,12020,10775,9940,10390,14230,10925,159886],"Other compensation":[0,0,0,0,0,0,0,54797]},"Basic":{"value":null,"mission":"Distribution cooperative providing electric service for five counties in south central iowa.","year":2024,"name":"PELLA COOPERATIVE ELECTRIC ASSOCIATION","phone":6416281040,"website":"WWW.PELLA-CEA.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DOUGLAS STEWART","year_formation":1936,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 106, PELLA, IA, 50219, USA","city":"PELLA","state":"IA","country":"USA","zip_code":50219},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":15,"Total Gross UBI":12908,"Net unrelated business taxable income":0,"Number of employees":15,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":8896399,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":8422680,"Total revenue":8422680,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":43164,"Investment income total":43164,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":430555,"Other total":430555,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":8163654,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":314032,"Benefits paid to members Total":314032},"Salaries":{"value":292744,"Current officers":292744,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":7556878,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":469036,"Payments to affiliates":0,"Depreciation and depletion":614046,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5870610,"COST OF POWER":4151392,"DIST EXP - MAINTENANCE":724942,"ADMIN & GENERAL EXPENSE":612699,"SALES EXPENSE":381577},"All other expenses":603186},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":31625577,"Non-interest bearing cash":285932,"Savings and temp cash investments":150000,"Pledges and grants receivable":0,"Accounts receivable":2006523,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":564636,"Prepaid expenses deferred charges":56264,"Land, building, equipment":22937408,"Investments publicly traded":0,"Investments other":0,"Investments program related":5592275,"Intangible assets":4820,"Other assets":27719},"Liabilities":{"value":14591761,"Sum of Total Liabilities":0,"Accounts payable, accrued":647478,"Grants payable":0,"Deferred, revenue":200,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":13900450,"Unsecured notes loans payable":0,"Other liabilities":43633},"Fund balance":{"value":17033816,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08236422399669799,"percentile":0.5914656328649174},"Liabilities to Assets Ratio":{"score":0.461391139203563,"percentile":0.14603848038372227},"Operating Reserve Ratio":{"score":3.8739487244314863,"percentile":0.7629133802414142},"Officer Compensation Ratio":{"score":0.03585931005895154,"percentile":0.828867420381559},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0141715525938791,"percentile":0.4352155227079741},"Asset Growth":{"score":0.04704583115264743,"percentile":0.5153255260207462},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5828242743418277,"percentile":0.5548301000143389}},"source_xml":"202501209349301810_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}