Nonprofit · EIN 46-0215360
ROSEBUD ELECTRIC COOPERATIVE INC
Tax-exempt · GREGORY, SD 57533
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $11,088,235 | $11,088,235 | $0 | $31,381,504 | $21,862,601 | $9,518,903 |
| December 31, 2024 | 990 | $9,557,184 | $10,037,380 | -$480,196 | $31,639,298 | $22,702,360 | $8,936,938 |
| December 31, 2023 | 990 | $10,015,700 | $10,015,700 | $0 | $30,215,363 | $20,685,907 | $9,529,456 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $10,979,880
- Investment income
- $50,188
- Net gain from sales of assets
- -$16,603
- Net income from sales of inventory
- $58,167
- Other revenue
- $58,167
Expenses
- Grants and similar amounts paid
- $5,977
- Benefits paid to members
- $833,222
- Compensation of officers, directors and key employees
- $284,636
- Other salaries and wages
- $1,891,046
- Salaries, compensation and benefits (total)
- $2,722,159
- Professional fundraising fees
- $0
- Depreciation
- $1,404,450
Balance sheet and other
- Total assets, start of year
- $31,639,298
- Total assets, end of year
- $31,381,504
- Total liabilities, end of year
- $21,862,601
- Net assets, end of year
- $9,518,903
- Land, buildings and equipment
- $25,501,397
- Gross receipts
- $11,110,097
- Employees
- 23
- Volunteers
- 0
- Year formed
- 1945
- 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 |
|---|---|---|---|---|
| KEVIN MIKKELSEN | GENERAL MANAGER Officer | 40 | $162,691 | $93,587 |
| VIC WARNKE | LINE SUPERINTENDENT Highest-paid employee | 40 | $111,215 | $68,482 |
| RYAN OREL | CREW FOREMAN Highest-paid employee | 40 | $109,312 | $50,392 |
| JAMIE VANDERWERFF | CREW FOREMAN Highest-paid employee | 40 | $106,938 | $43,568 |
| THEODORE STEVICKS | JOURNEYMAN LINEMAN Highest-paid employee | 40 | $103,666 | $46,039 |
| NOLAN FORTUNA | JOURNEYMAN LINEMAN Highest-paid employee | 40 | $104,640 | $29,571 |
| WILLIAM RINGSTMEYER | VICE-PRESIDENT Trustee or director, Officer | 0.5 | $6,861 | $0 |
| BOYT YOUNG | DIRECTOR Trustee or director | 0.5 | $6,463 | $0 |
| MICHAEL JACOBSEN | DIRECTOR Trustee or director | 0.5 | $6,278 | $0 |
| DENNIS PURVIS | TREASURER Trustee or director, Officer | 0.5 | $6,254 | $0 |
| RICHARD HARTLAND | DIRECTOR Trustee or director | 0.5 | $5,828 | $0 |
| JAMES EASTLUND | SECRETARY Trustee or director, Officer | 0.5 | $5,244 | $0 |
| ROBERT SHAFFER | DIRECTOR Trustee or director | 0.5 | $4,991 | $0 |
| LEROY LITTAU | PRESIDENT Trustee or director, Officer | 0.5 | $4,764 | $0 |
| DAVID SHIPMAN | DIRECTOR Trustee or director | 0.5 | $3,823 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KEVIN MIKKELSEN | GENERAL MANAGER Officer | 40 | $152,304 | $87,455 |
| VIC WARNKE | LINE SUPERINTENDENT Highest-paid employee | 40 | $110,878 | $62,476 |
| RYAN OREL | CREW FOREMAN Highest-paid employee | 40 | $102,792 | $45,768 |
| WILLIAM RINGSTMEYER | VICE-PRESIDENT Trustee or director, Officer | 0.5 | $3,756 | $0 |
| DAVID SHIPMAN | DIRECTOR Trustee or director | 0.5 | $3,756 | $0 |
| RICHARD HARTLAND | DIRECTOR Trustee or director | 0.5 | $3,756 | $0 |
| JAMES EASTLUND | SECRETARY Trustee or director, Officer | 0.5 | $3,443 | $0 |
| DENNIS PURVIS | TREASURER Trustee or director, Officer | 0.5 | $3,443 | $0 |
| BOYT YOUNG | DIRECTOR Trustee or director | 0.5 | $3,443 | $0 |
| ROBERT SHAFFER | DIRECTOR Trustee or director | 0.5 | $3,443 | $0 |
| MICHAEL JACOBSEN | DIRECTOR Trustee or director | 0.5 | $3,443 | $0 |
| LEROY LITTAU | PRESIDENT Trustee or director, Officer | 0.5 | $3,130 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KEVIN MIKKELSEN | GENERAL MANAGER Officer | 40 | $143,911 | $82,016 |
| VIC WARNKE | LINE SUPERINTENDENT Highest-paid employee | 40 | $106,133 | $57,711 |
| MICHAEL JACOBSEN | DIRECTOR Trustee or director | 2 | $6,321 | $0 |
| WILLIAM RINGSTMEYER | VICE-PRESIDENT Trustee or director, Officer | 2 | $4,816 | $0 |
| ROBERT SHAFFER | DIRECTOR Trustee or director | 2 | $4,515 | $0 |
| DENNIS PURVIS | TREASURER Trustee or director, Officer | 2 | $4,364 | $0 |
| JAMES EASTLUND | SECRETARY Trustee or director, Officer | 2 | $3,913 | $0 |
| BOYT YOUNG | DIRECTOR Trustee or director | 2 | $3,913 | $0 |
| RICHARD HARTLAND | DIRECTOR Trustee or director | 2 | $3,612 | $0 |
| LEROY LITTAU | PRESIDENT Trustee or director, Officer | 2 | $3,311 | $0 |
| DAVID SHIPMAN | DIRECTOR Trustee or director | 2 | $3,010 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 439, GREGORY, SD 57533-0439
- Principal officer (990 for 2025)
- LEROY LITTAU, PO BOX 439, GREGORY, SD 57533
- Signed the 990
- LEROY LITTAU, PRESIDENT
- Phone
- (605) 835-9624
- Website
- ROSEBUDELECTRIC.COM
- Return prepared by
- EIDE BAILLY LLP
Mission
TO PROVIDE ELECTRICITY TO MEMBERS.
Program accomplishments
- DURING 2025, THE COOPERATIVE SERVED 3,066 MEMBERS WITH 2,380 MILES OF LINES. IT ADDED 22.82 MILES OF LINE AND REMOVED 17.39 MILES OF LINE DURING THE YEAR.
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
- 46-0215360
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1958
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $31,381,504
- Income (IRS master file)
- $11,110,097
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $11,088,235 | $11,088,235 | $31,381,504 | IRS |
| 990 | December 2024 | $9,557,184 | $10,037,380 | $31,639,298 | XML |
| 990 | December 2023 | $10,015,700 | $10,015,700 | $30,215,363 | XML |
| 990 | December 2022 | $9,227,645 | $9,227,645 | $31,263,806 | 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 46-0215360).
Questions about ROSEBUD ELECTRIC COOPERATIVE INC
- What is the EIN of ROSEBUD ELECTRIC COOPERATIVE INC?
- The employer identification number (EIN) of ROSEBUD ELECTRIC COOPERATIVE INC is 46-0215360.
- Is ROSEBUD ELECTRIC COOPERATIVE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1958.
- Are donations to ROSEBUD ELECTRIC COOPERATIVE INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ROSEBUD ELECTRIC COOPERATIVE 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 ROSEBUD ELECTRIC COOPERATIVE 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 ROSEBUD ELECTRIC COOPERATIVE 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 ROSEBUD ELECTRIC COOPERATIVE INC?
- The 990 for the year ended December 31, 2025 names LEROY LITTAU.
- Who are the officers and directors of ROSEBUD ELECTRIC COOPERATIVE INC?
- The 990 for the year ended December 31, 2025 lists 15 people; 15 received compensation from the organization, the highest $162,691 (KEVIN MIKKELSEN, GENERAL MANAGER).
- How much revenue does ROSEBUD ELECTRIC COOPERATIVE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $11,088,235, expenses of $11,088,235 and total assets of $31,381,504 at year end.
Other nonprofits in GREGORY
- GREGORY COMMUNITY DAY CARE CENTER INC EIN 46-0334973 · last filed 990 for 2025
- GREGORY GOLF & RECREATION ASSN OF 1ST ST & MAIN ST EIN 46-0306936 · last filed 990 for 2025
- AMERICAN LEGION EIN 46-0222394 · last filed 990-EZ for 2025
- GREGORY FIRE DEPT -VOLUNTEER- EIN 46-6015468 · last filed 990 for 2024
- RUSHMORE MUSIC CAMP EIN 31-1576478 · last filed 990-EZ for 2025
- GREGORY COMMUNITY SERVICES EIN 26-4812845 · last filed 990-EZ for 2025
- MISSOURI RIVER ARCHERS EIN 38-3913868 · last filed 990-N for 2024
- SOUTH DAKOTA RURAL ELECTRIC LINE SUPERINTENDENTS ASSOCIATION EIN 46-0348116 · last filed 990-N for 2025