Burke-Divide Electric Cooperative
Nonprofit profile at a glance
- EIN
- 450217065
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Columbus, ND, US
- Phone
- 701.939.6671
- Rating confidence
- Limited
Reported finances
- Revenue
- $29,591,427
- Expenses
- $29,591,427
- Assets
- $104,304,111
- Liabilities
- $60,015,295
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- David Sigloh (President)
- Kent Haugland (Vice President)
Highest reported compensation
- Jerry King (General Manager): $423,554 total reported compensation
- Eric Sieg (Operations Supervisor): $222,536 total reported compensation
- Jason Bruner (Line Foreman): $208,276 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide reliable, high quality electricity at a competitive cost, to strengthen the area economy and to lead in improving the region's quality of life through innovative, state of the art products and service while operating within cooperative principles.
What it reported doing in 2025
The Cooperative has 3,823 active services, serves 1,396 members and maintains 2,578 miles of line.
Operating model
- Revenue model
- Other-operating. 97% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 76
- Accountability: 95
- Sustainability: 40
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 0%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 3.52; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.58; rating input score 21; 21st percentile among comparable filings
- Officer compensation ratio: 6.2%; rating input score 48; 48th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.7% per year; rating input score 100; 29th percentile among comparable filings
- Asset growth: 6.4% per year; rating input score 100; 46th percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site · 9 operating locations identified
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 7 of 7 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $424K · 15 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $4.6M reported
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 15 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 23/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Sustainability: Liabilities to assets ratio scored 21/100.
- Moderate — Sustainability: Officer compensation ratio scored 48/100.