CANEY VALLEY ELECTRIC COOPERATIVE ASSOCIATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: CANEY VALLEY ELECTRIC COOPERATIVE ASSOCIATION INC (EIN 48-0498898)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-09-17
IRS object ID: 202402619349300145
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-17T18:03:15-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	743040374	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Kelso Lynch PC PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6700 Squibb Rd Ste 215	AddressLine1Txt
City	Mission	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	662023252	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	480498898	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Caney Valley Electric Cooperative	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	CANE	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	401 Lawrence Street Box 308	AddressLine1Txt
City	Cedar Vale	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	67024	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Allen A Zadorozny	PersonNm
Person Title	General Manager	PersonTitleTxt
Phone	6207582262	PhoneNum
Signature	2024-09-17	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	George Lynch	PreparerPersonNm
PTIN	P00187596	PTIN
Phone	9138311150	PhoneNum
Preparation	2024-09-17	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Allen A Zadorozny	PrincipalOfficerNm
Gross Receipts	$9,833,263	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.caneyvalley.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1940	FormationYr
Legal Domicile State	KS	LegalDomicileStateCd
Activity Or Mission	It is our mission to safely and economically provide reliable energy and other services that bring value to our membership.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	22	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$10,357,711	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,744,265	CYProgramServiceRevenueAmt
PY Investment Income	$42,531	PYInvestmentIncomeAmt
CY Investment Income	$72,745	CYInvestmentIncomeAmt
PY Other Revenue	$14,571	PYOtherRevenueAmt
CY Other Revenue	$16,253	CYOtherRevenueAmt
PY Total Revenue	$10,414,813	PYTotalRevenueAmt
CY Total Revenue	$9,833,263	CYTotalRevenueAmt
CY Grants And Similar Paid	$9,250	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$440,059	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$269,409	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$488,459	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$503,341	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$9,486,295	PYOtherExpensesAmt
CY Other Expenses	$9,051,263	CYOtherExpensesAmt
PY Total Expenses	$10,414,813	PYTotalExpensesAmt
CY Total Expenses	$9,833,263	CYTotalExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$33,442,740	TotalAssetsBOYAmt
Total Assets EOY	$33,018,468	TotalAssetsEOYAmt
Total Liabilities BOY	$16,590,390	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$16,024,249	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$16,852,350	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$16,994,219	NetAssetsOrFundBalancesEOYAmt
Mission	It is our mission to safely and economically provide reliable energy and other services that bring value to our membership.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	Provide electric energy to approximately 5,253 consumer members located in all or parts of five counties. These counties inclued all the towns and rural areas in Chautauqua County, all the rural areas in most of Elk County, the eastern half of Cowley County, and a small part of Butler and Montgomery Counties. The Cooperative operates on a total of 1,788 miles of transmission and distribution line.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (true)	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	18	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	22	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$9,853,327	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$228,778	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Allen A Zadorozny	PersonNm
Phone	6207582262	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	401 Lawrence Street Box 308	AddressLine1Txt
City	Cedar Vale	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	67024	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Allen A Zadorozny
General Manager	40.00	0.00	Yes (X)	$144,751	$0	$27,849
Gary C Lampson
Line Supervisor	40.00	0.00		$125,455	$0	$34,745	Yes (X)
Katherine M Sweaney
AcctgHR Manager	40.00	0.00	Yes (X)	$100,780	$0	$25,061
Chris Kelly
Director	3.00	0.00		$6,600	$0	$0		Yes (X)
Charles McMillan
Director	2.00	0.00		$6,000	$0	$0		Yes (X)
Stephanie Ollenborger
Director	2.00	0.00		$5,400	$0	$0		Yes (X)
Steve Warburton
Director	2.00	0.00		$5,100	$0	$0		Yes (X)
Steve Clark
Director	2.00	0.00		$5,100	$0	$0		Yes (X)
Carl Clapp III
Director	1.00	0.00		$4,800	$0	$0		Yes (X)
Dan Hubert
Director	1.00	0.00		$3,900	$0	$0		Yes (X)
Alex Fulsom
Director	1.00	0.00		$3,300	$0	$0		Yes (X)
Barry Speer
Director	1.00	0.00		$2,700	$0	$0		Yes (X)
Donald Land
Director	1.00	0.00		$1,800	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$415,686	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$87,655	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Border States Industries Inc
PO Box 310353	Des Moines	IA	503310353	Electrical Supply	$751,492
Poor Boy Tree Service
273 E 410th Road	Fair Play	MO	65649	ROW Clearing	$363,756
Blue Cross Blue Shield
PO Box 1402	Topeka	KS	66601	Medical Insurance	$267,209
Custom Truck One Source
PO Box 773385	Chicago	IL	60677	Bucket Truck	$189,570
Kline Motors Inc
1721 Main St	Winfield	KS	67156	Vehicles and Maint	$137,219

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Sale of Electricity	221000	$9,577,425	$9,577,425
Capital Credits	221000	$123,291	$123,291
Miscellaneous	221000	$43,549	$43,549

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,744,265	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$72,745	TotalRevenueColumnAmt
Exclusion	$72,745	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$14,462	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Personal	$14,462	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,462	TotalRevenueColumnAmt
Exclusion	$14,462	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Other Non-Operating	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,791	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,791	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,791	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,833,263	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,746,056	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$87,207	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$9,250	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$269,409	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$343,141	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$160,200	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$520,398	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$882,902	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Cost of Power	$4,909,198	$4,909,198
Distribution	$1,846,759	$1,846,759
Admin & General	$570,910	$570,910
Member Service	$321,096	$321,096

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,833,263	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,139,609	BOYAmt
EOY	$698,551	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$1,000,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,341,986	BOYAmt
EOY	$542,782	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$413,661	BOYAmt
EOY	$456,849	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$474,165	BOYAmt
EOY	$1,188,911	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$35,845,790	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$10,735,936	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$24,138,302	BOYAmt
EOY	$25,109,854	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$3,935,017	BOYAmt
EOY	$4,021,521	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$33,442,740	BOYAmt
EOY	$33,018,468	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$994,961	BOYAmt
EOY	$958,979	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$191,586	BOYAmt
EOY	$234,475	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$15,403,843	BOYAmt
EOY	$14,830,795	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$16,590,390	BOYAmt
EOY	$16,024,249	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$19,502	BOYAmt
EOY	$19,492	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$16,832,848	BOYAmt
EOY	$16,974,727	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$16,852,350	BOYAmt
EOY	$16,994,219	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$33,442,740	BOYAmt
EOY	$33,018,468	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$141,869	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$444,066	OtherCostOrOtherBasisAmt
Book Value	$444,066	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$532,622	OtherCostOrOtherBasisAmt
Depreciation	$245,320	DepreciationAmt
Book Value	$287,302	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$34,869,102	OtherCostOrOtherBasisAmt
Depreciation	$10,490,616	DepreciationAmt
Book Value	$24,378,486	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$25,109,854	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Investments in Associated Organizat	$3,563,046	C
Subordinated Certificates	$458,475	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$4,021,521	TotalBookValueProgramRltdAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$9,833,263	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$9,833,263	RevenueSubtotalAmt
Total Revenue Per Form990	$9,833,263	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$9,563,854	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$9,563,854	ExpensesSubtotalAmt
Other Expenses Not Included	$269,409	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$269,409	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,833,263	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Other expenses included on Form 990 (Part XII, line 4b)

Current Year Margins Assigned to Members $269,409

Footnote for uncertain tax position under FIN 48 (Part X)

An evaluation of whether or not it has any uncertain tax positions isdetermined on an annual basis by the Cooperative. While the Cooperativebelieves it has adequately provided for all tax positions, amounts assertedby taxing authorities could be different than the positions taken by theCooperative. The Cooperative recognizes any interest and penalties inincome tax expense and, with few exceptions, is no longer subject tofederal, state or local income tax examinations by tax authorities foryears before 2020.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships	GrantTypeTxt
Recipient	21	RecipientCnt
Cash Grant	$9,250	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Monitoring procedures (Part I, line 2)	FormAndLineReferenceDesc
Explanation	The Cooperative requires proof of enrollment in a college or technical school	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
Allen A Zadorozny
General Manager	$144,751	$16,247	$11,602	$172,600
Gary C Lampson
Line Supervisor	$125,455	$14,977	$19,768	$160,200

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	Joni Hubert	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	InLaw of Trustee	RelationshipDescriptionTxt
Transaction	$36,381	TransactionAmt
Transaction	Employee Compensation	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6	The Cooperative is a member owned Cooperative.
Member election for additional members Part VI line 7a	Members of the Cooperative elect the Board of Trustees.
Governing body decisions Part VI line 7b	Members of the Cooperative ratify any changes in the bylaws.
Form 990 governing body review Part VI line 11	The Accounitng/HR Manager reviews the 990 then the information is reviewed by the General Manager to verify that information submitted is correct.
Conflict of interest policy compliance Part VI line 12c	The Cooperative monitors known situations as they arise, and investigates any possibility of conflict of interest.
CEO executive director top management comp Part VI line 15a	The Board of Trustees uses the Kansas Electric Cooperatives statewide wage and salary survey and NRECAs National Compensation Survey to annually review wages.
Other officer or key employee compensation Part VI line 15b	The General Manager reviews annually
Governing documents etc available to public Part VI line 19	Bylawss are given or mailed to all new members when they connect service. Others are available upon written request and reviewed by management and counsel, as necessary.
Explanation of other changes in net assets or fund balances Part XI line 9	Current Year Margins Assigned to Members $ 269,409Other Changes $ 105Retirement of Capital Credits $ -127,530Changes in Membership $ -115 Total $ 141,869
Part IX response or note to any line in Part IX	Form 990, Part IX, Line 4The instructions to the 2023 Form 990 indicate that organizations exempt under Section 501 (c)(12) should report patronage dividends paid to their members in Part IX, Line 4 of the Form 990. The Cooperative has interpreted the words patronage dividends paid in the instructions to mean margins that are assigned or assignable to the members. The Cooperative assigns the net margins to its members each year. Therefore, the amount listed in Part IX, Line 4 represents the net margins assignable to the members for the calendar year ended December 31, 2023.