Nonprofit · EIN 46-0204517
WEST RIVER ELECTRIC ASSOCIATION INC
Tax-exempt · WALL, SD 57790
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $51,613,438 | $51,304,645 | $308,793 | $183,376,951 | $124,415,069 | $58,961,882 |
| December 31, 2024 | 990 | $48,956,741 | $48,601,686 | $355,055 | $179,291,218 | $122,031,313 | $57,259,905 |
| December 31, 2023 | 990 | $45,909,924 | $45,537,524 | $372,400 | $164,335,708 | $111,077,045 | $53,258,663 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $51,344,718
- Investment income
- $278,389
- Net rental income
- $35,930
- Net gain from sales of assets
- $107,448
- Net income from sales of inventory
- -$45,599
- Other revenue
- -$9,669
Expenses
- Grants and similar amounts paid
- $60,260
- Benefits paid to members
- $2,340,657
- Compensation of officers, directors and key employees
- $746,753
- Other salaries and wages
- $6,139,298
- Salaries, compensation and benefits (total)
- $8,919,331
- Professional fundraising fees
- $0
- Depreciation
- $5,600,149
Balance sheet and other
- Total assets, start of year
- $179,291,218
- Total assets, end of year
- $183,376,951
- Total liabilities, end of year
- $124,415,069
- Net assets, end of year
- $58,961,882
- Land, buildings and equipment
- $148,317,181
- Gross unrelated business income
- $35,930
- Gross receipts
- $52,658,285
- Employees
- 62
- Volunteers
- 0
- Year formed
- 1939
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT RAKER | CEO / GENERAL MANAGER Officer | 60 | $260,311 | $106,064 |
| DAWN HILGENKAMP | CFO / MANAGER OF FINANCE Officer | 50 | $167,291 | $141,092 |
| MATTHEW SCHMAHL | BUSINESS DEVELOPMENT MANAGER Highest-paid employee | 50 | $146,756 | $149,145 |
| BRENDAN NELSON | OPERATIONS SUPERINTENDENT Highest-paid employee | 50 | $144,630 | $137,615 |
| MIKE LETCHER | OPERATIONS MANAGER Highest-paid employee | 50 | $179,600 | $72,878 |
| JENNIFER PATTERSON | OFFICE MANAGER Highest-paid employee | 50 | $149,138 | $74,942 |
| LANCE STEIGER | STAKING FOREMAN Highest-paid employee | 50 | $145,419 | $71,374 |
| SUE PETERS | DIRECTOR Trustee or director | 8 | $22,207 | $10 |
| STEVEN EDOFF | DIRECTOR Trustee or director | 8.2 | $22,083 | $10 |
| CHARLES SLOAN | TREASURER Trustee or director, Officer | 11.5 | $18,499 | $10 |
| STAN ANDERS | VICE-PRESIDENT Trustee or director, Officer | 10.5 | $17,781 | $10 |
| ANDY MOON | PRESIDENT Trustee or director, Officer | 6.4 | $17,485 | $10 |
| PETER BLAKE | DIRECTOR Trustee or director | 6 | $17,174 | $10 |
| MARCIA ARNESON | DIRECTOR UNTIL 10/2025 Trustee or director | 8.4 | $13,453 | $8 |
| LARRY EISENBRAUN | DIRECTOR UNTIL 08/2025 Trustee or director | 4.7 | $8,452 | $4 |
3 more people on this return
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMIE LEWIS | SECRETARY Trustee or director, Officer | 6 | $6,217 | $10 |
| TARAN EISENBRAUN | DIRECTOR FROM 09/2025 Trustee or director | 4.9 | $5,507 | $2 |
| JASON HABROCK | DIRECTOR FROM 10/2025 Trustee or director | 4 | $3,822 | $2 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD JOHNSON | CEO / GENERAL MANAGER Officer | 60 | $304,105 | $230,693 |
| DAWN HILGENKAMP | CFO / MANAGER OF FINANCE Officer | 50 | $160,469 | $119,045 |
| MIKE LETCHER | OPERATIONS MANAGER Highest-paid employee | 50 | $173,335 | $70,067 |
| ROBERT RAKER | MANAGER OF COMMUNICATION Highest-paid employee | 50 | $137,900 | $75,707 |
| JENNY PATTERSON | OFFICE MANAGER Highest-paid employee | 50 | $142,590 | $64,932 |
| LANCE STEIGER | STAKING FOREMAN Highest-paid employee | 50 | $138,841 | $59,715 |
| LUCAS SCHREURS | JOURNEYMAN LINEMAN Highest-paid employee | 50 | $144,763 | $22,987 |
| CHARLES SLOAN | TREASURER Trustee or director, Officer | 16.5 | $16,425 | $10 |
| ANDY MOON | PRESIDENT Trustee or director, Officer | 7.5 | $16,350 | $10 |
| SUE PETERS | DIRECTOR Trustee or director | 7.6 | $16,100 | $10 |
| MARCIA ARNESON | DIRECTOR Trustee or director | 7.2 | $16,000 | $10 |
| STAN ANDERS | VICE-PRESIDENT Trustee or director, Officer | 10 | $14,525 | $10 |
| JAMIE LEWIS | SECRETARY Trustee or director, Officer | 7.2 | $13,300 | $10 |
| PETER BLAKE | DIRECTOR Trustee or director | 4.6 | $13,075 | $10 |
| LARRY EISENBRAUN | DIRECTOR Trustee or director | 6.6 | $12,950 | $6 |
| HOWARD KNUPPE | DIRECTOR (END OCT) Trustee or director | 3.8 | $12,175 | $5 |
| STEVEN EDOFF | DIRECTOR (BEG OCT) Trustee or director | 3.8 | $3,150 | $2 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RICHARD JOHNSON | CEO/GENERAL MANAGER Officer | 60 | $276,758 | $200,913 |
| DAWN HILGENKAMP | CFO/MANAGER OF FINANCE Officer | 50 | $150,450 | $109,551 |
| MATT SCHMAHL | CONSTRUCTION PROJECT MANAGER Highest-paid employee | 50 | $131,295 | $110,877 |
| MIKE LETCHER | MANAGER OF OPERATIONS Highest-paid employee | 50 | $162,009 | $64,584 |
| LANCE STEIGER | STAKING FORMAN Highest-paid employee | 50 | $140,915 | $58,683 |
| JENNY PATTERSON | OFFICE SERVICES MANAGER Highest-paid employee | 50 | $138,182 | $59,093 |
| SEAN BESTGEN | ELECTRICAL ENGINEER Highest-paid employee | 50 | $130,567 | $43,747 |
| ANDY MOON | PRESIDENT Trustee or director, Officer | 7.7 | $17,050 | $0 |
| STAN ANDERS | VICE-PRESIDENT Trustee or director, Officer | 11.7 | $16,550 | $0 |
| MARCIA M ARNESON | DIRECTOR Trustee or director | 5.7 | $15,775 | $0 |
| CHARLES SLOAN | TREASUERE Trustee or director, Officer | 13.9 | $15,200 | $0 |
| JAMIE LEWIS | SECRETARY Trustee or director, Officer | 8 | $15,200 | $0 |
| SUE PETERS | DIRECTOR Trustee or director | 6.5 | $14,875 | $0 |
| LARRY EISENBRAUN | DIRECTOR Trustee or director | 4.8 | $13,525 | $0 |
| HOWARD KNUPPE | DIRECTOR Trustee or director | 4 | $13,175 | $0 |
| JERRY HAMMERQUIST | DIRECTOR UNTIL 10/2023 Trustee or director | 6 | $11,900 | $0 |
| PETER BLAKE | DIRECTOR FROM 10/2023 Trustee or director | 9.8 | $4,500 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 412, WALL, SD 57790-0412
- Principal officer (990 for 2025)
- ROBERT RAKER, PO BOX 412, WALL, SD 57790
- Signed the 990
- ROBERT RAKER, CEO/GENERAL MANAGER
- Phone
- (605) 279-2135
- Website
- WWW.WESTRIVER.COOP
- Return prepared by
- EIDE BAILLY LLP
Mission
TO SERVE OUR MEMBERS BEST INTERESTS.
Program accomplishments
- PROVIDED ELECTRIC SERVICE TO APPROXIMATELY 15,939 MEMBERS AND MAINTAINED 2,680.94 MILES OF LINE. ADDED 60.82 MILES OF LINE AND REMOVED 82.87 MILES OF LINE.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0204517
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $183,376,951
- Income (IRS master file)
- $52,658,285
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $51,613,438 | $51,304,645 | $183,376,951 | XML |
| 990 | December 2024 | $48,956,741 | $48,601,686 | $179,291,218 | XML |
| 990 | December 2023 | $45,909,924 | $45,537,524 | $164,335,708 | XML |
| 990 | December 2022 | $44,777,288 | $44,530,791 | $152,133,230 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-0204517).
Questions about WEST RIVER ELECTRIC ASSOCIATION INC
- What is the EIN of WEST RIVER ELECTRIC ASSOCIATION INC?
- The employer identification number (EIN) of WEST RIVER ELECTRIC ASSOCIATION INC is 46-0204517.
- Is WEST RIVER ELECTRIC ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1941.
- Are donations to WEST RIVER ELECTRIC ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WEST RIVER ELECTRIC ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WEST RIVER ELECTRIC ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WEST RIVER ELECTRIC ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WEST RIVER ELECTRIC ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names ROBERT RAKER.
- Who are the officers and directors of WEST RIVER ELECTRIC ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 18 people; 18 received compensation from the organization, the highest $260,311 (ROBERT RAKER, CEO / GENERAL MANAGER).
- How much revenue does WEST RIVER ELECTRIC ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $51,613,438, expenses of $51,304,645 and total assets of $183,376,951 at year end.
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