CENTRAL MISSOURI ELECTRIC COOPERATIVE INC NORTH HWY 65: Form 990, tax year 2023
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- Organization
- CENTRAL MISSOURI ELECTRIC COOPERATIVE INC NORTH HWY 65 (EIN 44-0195703)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-16
- IRS object ID
- 202412909349300231
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-16T15:42:55-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821349697 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dennis G Koch & Associates LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1007 | AddressLine1Txt |
| City | Quincy | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 623061007 | 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 | 440195703 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Central Missouri Electric | BusinessNameLine1Txt |
| Business Name Line2 | Cooperative Inc | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CENT | BusinessNameControlTxt |
| Phone | 6608262900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 939 | AddressLine1Txt |
| City | Sedalia | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65302 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brian Jacobi | PersonNm |
| Person Title | General Manager | PersonTitleTxt |
| Phone | 6608262900 | PhoneNum |
| Signature | 2024-10-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Dennis G Koch | PreparerPersonNm |
| PTIN | P01210686 | PTIN |
| Phone | 2172248484 | PhoneNum |
| Preparation | 2024-10-07 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Brian Jacobi | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 939 | AddressLine1Txt |
| City | Sedalia | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65302 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,280,151 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.cmecinc.com | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | Cooperative | OtherOrganizationDsc |
| Formation | 1938 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | Provide safe, reliable, affordable electricity | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $32,534,208 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $35,081,044 | CYProgramServiceRevenueAmt |
| PY Investment Income | $106,168 | PYInvestmentIncomeAmt |
| CY Investment Income | $199,107 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $32,640,376 | PYTotalRevenueAmt |
| CY Total Revenue | $35,280,151 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,914,193 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,854,297 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $431,598 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $509,978 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $27,961,592 | PYOtherExpensesAmt |
| CY Other Expenses | $29,163,147 | CYOtherExpensesAmt |
| PY Total Expenses | $31,307,383 | PYTotalExpensesAmt |
| CY Total Expenses | $32,527,422 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,332,993 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,752,729 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $57,692,694 | TotalAssetsBOYAmt |
| Total Assets EOY | $61,359,343 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,452,462 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,363,507 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $51,240,232 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $53,995,836 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Provide safe, reliable, affordable electricity | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $32,527,422 | ExpenseAmt |
| Revenue | $35,280,151 | RevenueAmt |
| Desc | The Cooperative distributes electric energy to more than 11,000 rural consumer/owner meters. The Cooperative will continue to maintain and upgrade electric lines to provide reliable electric service on a cooperative basis. | Desc |
| Total Program Service Expenses | $32,527,422 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 40 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Members And Shr Gross Income | $34,775,837 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $504,314 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | 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 | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brittney Kahrs CPA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6608262900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | North Hwy 65 | AddressLine1Txt |
| City | Sedalia | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65302 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Brian Jacobi | ||||||||
| General Manager | 60.00 | Yes (X) | $217,174 | $0 | $59,690 | |||
| Rance Walters | ||||||||
| Asst General Manager | 45.00 | $152,141 | $0 | $95,543 | Yes (X) | |||
| Garret Lynn | ||||||||
| Jny Lineman | 47.00 | $120,655 | $0 | $19,913 | Yes (X) | |||
| Kaleb Gaskell | ||||||||
| Lead Lineman | 48.00 | $120,466 | $0 | $34,393 | Yes (X) | |||
| Jeremy Dillon | ||||||||
| Line Superintendent | 42.00 | $117,131 | $0 | $53,835 | Yes (X) | |||
| Rance Jackson | ||||||||
| Field Eng Supervisor | 44.00 | $114,175 | $0 | $45,596 | Yes (X) | |||
| Trenton Miller | ||||||||
| Jny Lineman | 46.00 | $112,806 | $0 | $35,323 | Yes (X) | |||
| Brittney Kahrs | ||||||||
| CFO | 42.00 | Yes (X) | $110,202 | $0 | $34,514 | |||
| Ronald Bledsoe | ||||||||
| President | 9.00 | Yes (X) | $10,850 | $0 | $0 | Yes (X) | ||
| Robert Norton | ||||||||
| Director | 9.00 | $9,450 | $0 | $0 | Yes (X) | |||
| Ronald Eickhoff | ||||||||
| Director | 8.00 | $8,400 | $0 | $0 | Yes (X) | |||
| David P Wood | ||||||||
| Secretary/Treasurer | 9.00 | Yes (X) | $7,700 | $0 | $0 | Yes (X) | ||
| Jennifer Boatright | ||||||||
| Director | 9.00 | $7,350 | $0 | $0 | Yes (X) | |||
| Stephen Borgman | ||||||||
| Vice President | 7.00 | Yes (X) | $5,950 | $0 | $0 | Yes (X) | ||
| Robert Leftwich | ||||||||
| Director | 7.00 | $5,950 | $0 | $0 | Yes (X) | |||
| Alan Zimmerscheid | ||||||||
| Director | 6.00 | $4,200 | $0 | $0 | Yes (X) | |||
| Jeremy Boedeker | ||||||||
| Director | 6.00 | $3,500 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,128,100 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $378,807 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 14 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Hentges Tree Service | |||||
| 5905 Old Lohman Rd | Jefferson City | MO | 65109 | ROW Clearing | $1,458,717 |
| Power Line Consultants | |||||
| 3401 Corcoran Rd | Doe Run | MO | 63637 | Line Construction | $544,523 |
| Progressive Solutions LLC | |||||
| 106 W College St | Marshall | AR | 72650 | ROW Clearing | $277,511 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Energy Sales | 221000 | $33,488,073 | $33,488,073 |
| Patronage Capital Credits | 221000 | $1,378,938 | $1,378,938 |
| Other Electric Revenue | 221000 | $214,033 | $214,033 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $35,081,044 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $199,107 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $199,107 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,280,151 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,280,151 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,854,297 | TotalAmt |
| Program Services | $2,854,297 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $509,978 | TotalAmt |
| Program Services | $509,978 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,449 | TotalAmt |
| Program Services | $51,449 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,965,474 | TotalAmt |
| Program Services | $1,965,474 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Cost of Energy | $19,595,512 | $19,595,512 |
| Distribution Expense-Ma | $3,862,420 | $3,862,420 |
| Administrative and Gene | $1,957,259 | $1,957,259 |
| Distribution Expense-Op | $668,917 | $668,917 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,062,116 | TotalAmt |
| Program Services | $1,062,116 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,527,422 | TotalAmt |
| Program Services | $32,527,422 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,656,295 | BOYAmt |
| EOY | $1,153,176 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,961,884 | BOYAmt |
| EOY | $1,944,819 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,569,629 | BOYAmt |
| EOY | $5,258,755 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,723,383 | BOYAmt |
| EOY | $2,149,656 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $241,281 | BOYAmt |
| EOY | $104,046 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $58,968,216 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,893,145 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,760,608 | BOYAmt |
| EOY | $32,075,071 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,779,614 | BOYAmt |
| EOY | $18,673,820 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,692,694 | BOYAmt |
| EOY | $61,359,343 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,759,120 | BOYAmt |
| EOY | $2,837,849 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,617,509 | BOYAmt |
| EOY | $1,586,562 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,075,833 | BOYAmt |
| EOY | $2,939,096 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,452,462 | BOYAmt |
| EOY | $7,363,507 | 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 | $209,980 | BOYAmt |
| EOY | $212,855 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,030,252 | BOYAmt |
| EOY | $53,782,981 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,240,232 | BOYAmt |
| EOY | $53,995,836 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,692,694 | BOYAmt |
| EOY | $61,359,343 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,752,729 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,875 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,521 | OtherCostOrOtherBasisAmt |
| Book Value | $7,521 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,960,369 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,059,147 | DepreciationAmt |
| Book Value | $901,222 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $57,000,326 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,833,998 | DepreciationAmt |
| Book Value | $31,166,328 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,075,071 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Central Electric Power Coop | $17,808,343 | C |
| NRUCFC | $15,386 | C |
| Other Associated Organizations | $285,303 | C |
| Investments with NRUCFC | $564,788 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $18,673,820 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Medical and Sick Leave | $889,684 |
| Customer Deposits | $480,873 |
| Advances for Construction | $386,501 |
| Energy prepayments | $395,980 |
| Employee Retention Credit | $786,058 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,939,096 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $35,280,151 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $35,280,151 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $35,280,151 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $29,673,125 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $29,673,125 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,854,297 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,854,297 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $32,527,422 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The cooperative evaluates the components of the annual test for maintenance of its tax-exempt status under section 501(c)(12) of the Internal Revenue Code of 1986, as amended. This process includes an analysis of whether the position the cooperative takes with regard to a particular item of income would meet the definition of an uncertain tax position under Financial Accounting Interpretation No. 48, Accounting for Uncertainty in Income Taxes. |
| Part XII, Line 4b - Other Adjustments: | Patronage Retirements included inexpenses as instructed by IRS 2,854,297. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Brian Jacobi | ||||||||||||||
| General Manager | $215,827 | $0 | $0 | $0 | $1,347 | $0 | $34,604 | $0 | $25,086 | $0 | $276,864 | $0 | $0 | $0 |
| Rance Walters | ||||||||||||||
| Asst General Manager | $150,704 | $0 | $0 | $0 | $1,437 | $0 | $70,766 | $0 | $24,777 | $0 | $247,684 | $0 | $0 | $0 |
| Kaleb Gaskell | ||||||||||||||
| Lead Lineman | $120,157 | $0 | $0 | $0 | $309 | $0 | $10,257 | $0 | $24,136 | $0 | $154,859 | $0 | $0 | $0 |
| Jeremy Dillon | ||||||||||||||
| Line Superintendent | $115,670 | $0 | $0 | $0 | $1,461 | $0 | $29,375 | $0 | $24,460 | $0 | $170,966 | $0 | $0 | $0 |
| Rance Jackson | ||||||||||||||
| Field Eng Supervisor | $112,864 | $0 | $0 | $0 | $1,311 | $0 | $21,222 | $0 | $24,374 | $0 | $159,771 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | Compensation of the General Manager is done by comparing the salaries of like-sized Electric Cooperatives in similar financial and physical condition, neighboring investor owned utilities and other comparative data. The Board of Directors approve the compensation package annually. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Every electric service customer of the cooperative is a member/owner and has a right to a vote at the cooperative's annual meeting. |
| Form 990, Part VI, Section A, line 7a | Members of the board of directors are elected by the member/owners of the cooperative at the annual meeting. |
| Form 990, Part VI, Section B, line 11b | The Federal Form 990 is presented to and discussed by the Board of Directors and formally approved before the form is filed with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | The Cooperative's compliance officer is responsible for monitoring compliance with the Cooperative's conflict of interest policiy. |
| Form 990, Part VI, Section B, line 15 | The process for determining the General Manager's compensation by the Central Missouri Electric board of directors included a review of the General Manager's performance, comparisons of other General Manager salaries in the State of Missouri and in the Midwest and an in depth deliberation before the ultimate decision was made setting the general manager's compensation. All of this is set forth in the Minutes of the Central Missouri Electric Board of Directors, such minutes were approved by the full board. |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policies and financial statements are available for public inspection by contacting the General Manager at the Cooperative. |
| Part IX, Line 4 | 100% of Patronage Margins are allocated to members. A deduction for retired patronage capital paid to members was deducted on Part IX, Line 4. |
| Form 990, Part XI, line 9: | Memberships 2,875. |
| Part 11, Line 2c | The board of directors meets with the independent auditor to review and discuss the auditor's report and any other correspondence (findings, governance issues etc). The full board votes to accept the auditor's report on the financial statements. |