LEWIS COUNTY RURAL ELECTRIC COOPERATIVE ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: LEWIS COUNTY RURAL ELECTRIC COOPERATIVE ASSOCIATION (EIN 43-0377360)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-14
IRS object ID: 202443199349308184
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 C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-14T13:44:13-05:00	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	430377360	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Lewis County Rural Electric Cooperative Assoc	BusinessNameLine1Txt

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

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 68	AddressLine1Txt
City	Lewistown	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63452	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Staci Mesmer	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	5732154000	PhoneNum
Signature	2024-11-12	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	2024-11-14	PreparationDt

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	Staci Mesmer	PrincipalOfficerNm
Gross Receipts	$18,981,133	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.lewiscountyrec.coop	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	MO	LegalDomicileStateCd
Activity Or Mission	To provide reliable energy and related services to our members at the lowest cost.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	29	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$16,411,820	PYProgramServiceRevenueAmt
CY Program Service Revenue	$18,857,184	CYProgramServiceRevenueAmt
PY Investment Income	$46,320	PYInvestmentIncomeAmt
CY Investment Income	$98,675	CYInvestmentIncomeAmt
PY Other Revenue	$26,005	PYOtherRevenueAmt
CY Other Revenue	$25,274	CYOtherRevenueAmt
PY Total Revenue	$16,484,145	PYTotalRevenueAmt
CY Total Revenue	$18,981,133	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,178,341	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$2,872,780	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$943,141	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,360,770	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$14,362,663	PYOtherExpensesAmt
CY Other Expenses	$14,747,583	CYOtherExpensesAmt
PY Total Expenses	$16,484,145	PYTotalExpensesAmt
CY Total Expenses	$18,981,133	CYTotalExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$57,596,952	TotalAssetsBOYAmt
Total Assets EOY	$59,467,013	TotalAssetsEOYAmt
Total Liabilities BOY	$37,447,989	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$36,798,613	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$20,148,963	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$22,668,400	NetAssetsOrFundBalancesEOYAmt
Mission	To provide reliable energy and related services to our members at the lowest cost.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	The Cooperatives service consists of 2,477 miles of energized line servicing approximately 7,350 meters. The service area covers part of 7 counties: Lewis, Clark, Knox, Adair, Shelby, Scotland, and Marion and the towns of Novelty, Arbela, Granger, Durham, Maywood, Monticello, and Medill.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	Yes (true)	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	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	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	false	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	false	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	16	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	29	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	$18,512,013	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$962,900	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	Yes (true)	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	false	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	Theresa Simmons	PersonNm
Phone	5732154000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 68	AddressLine1Txt
City	Lewistown	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63452	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Kendall Hawkins
Operations Manager	45.00	0.00	Yes (X)	$116,210	$0	$66,876
Terry OBrien
Field Engineer	45.00	0.00	Yes (X)	$102,513	$0	$78,299
Staci Mesmer
CEO	45.00	0.00		$100,756	$0	$73,169	Yes (X)
Rustyn Carter
Lead Lineman	45.00	0.00	Yes (X)	$109,379	$0	$54,802
Theresa Simmons
Manager of Finance	45.00	0.00		$106,898	$0	$56,099	Yes (X)
Joseph Lay
Lead Lineman	45.00	0.00	Yes (X)	$104,236	$0	$50,595
Shawn Walling
CEO	45.00	0.00		$108,963	$0	$24,156		Yes (X)
Shannon Killday
Asst Area Lineman	45.00	0.00	Yes (X)	$101,243	$0	$30,576
Larry Clark
Director	5.12	0.00		$11,500	$0	$0			Yes (X)
Sandra Ebeling
Director	5.25	0.00		$10,500	$0	$0			Yes (X)
Donna Flood
Director	4.21	0.00		$8,500	$0	$0			Yes (X)
Larry Smoot
Director	3.50	0.00		$8,500	$0	$0			Yes (X)
Randy James
Director	3.59	0.00		$8,500	$0	$0			Yes (X)
Angie Seals
Director	3.88	0.00		$8,000	$0	$0			Yes (X)
Michael Schantz
Director	3.90	0.00		$7,250	$0	$0			Yes (X)
Jeff Whiston
Director	2.88	0.00		$7,250	$0	$0			Yes (X)
Emery Geisendorfer Jr
Director	1.21	0.00		$6,000	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$926,198	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$434,572	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	9	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
T and T Tree Service
PO Box 104	La Plata	MO	63549	Brush Control	$441,213
Fletcher-Reinhardt Company
3105 Corporate Exchange Court	Bridgeton	MO	63044	Managed Inventory	$1,049,812
Meridian Cooperative Inc
100 Ashford Center N Suite 500	Atlanta	GA	30338	Software Provider	$280,578

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
Sale of Electricity	221000	$17,968,782	$17,968,782
Capital Credits	221000	$750,084	$750,084
Other Operating	221000	$138,318	$138,318

Field	Value	IRS element (for citing)
Total Program Service Revenue	$18,857,184	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$98,675	TotalRevenueColumnAmt
Exclusion	$98,675	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$8,735	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Personal	$8,735	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,735	TotalRevenueColumnAmt
Exclusion	$8,735	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Non-Operating	Desc
Business	900099	BusinessCd
Total Revenue Column	$16,539	TotalRevenueColumnAmt
Related Or Exempt Func Income	$16,539	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$16,539	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,981,133	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,873,723	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$107,410	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	$2,872,780	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$546,041	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$814,729	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,161,711	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,734,904	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Cost of Power	$7,802,192	$7,802,192
Distribution Expense	$2,328,373	$2,328,373
Admin & General	$1,085,744	$1,085,744
Member Services	$634,659	$634,659

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,981,133	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	$1,270,327	BOYAmt
EOY	$686,778	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$286,319	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,631,774	BOYAmt
EOY	$1,725,930	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$134,918	BOYAmt
EOY	$151,495	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$55,633	BOYAmt
EOY	$98,975	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$55,024,696	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,510,876	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$46,765,755	BOYAmt
EOY	$48,513,820	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$7,682,540	BOYAmt
EOY	$8,003,696	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$56,005	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$57,596,952	BOYAmt
EOY	$59,467,013	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,600,966	BOYAmt
EOY	$1,342,002	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$35,292,549	BOYAmt
EOY	$35,007,829	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$554,474	BOYAmt
EOY	$448,782	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$37,447,989	BOYAmt
EOY	$36,798,613	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	-$75,471	BOYAmt
EOY	$47,224	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$20,224,434	BOYAmt
EOY	$22,621,176	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,148,963	BOYAmt
EOY	$22,668,400	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$57,596,952	BOYAmt
EOY	$59,467,013	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	$2,519,437	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$750	PoliticalExpendituresAmt
Internal Funds Contributed	$750	InternalFundsContributedAmt
Total Exempt Function Expend	$750	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (true)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMECPAC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 1645	AddressLine1Txt
City	Jefferson City	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	65102	ZIPCd

Field	Value	IRS element (for citing)
EIN	431441879	EIN
Paid Internal Funds	$750	PaidInternalFundsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,295	OtherCostOrOtherBasisAmt
Book Value	$1,295	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,068,813	OtherCostOrOtherBasisAmt
Depreciation	$745,788	DepreciationAmt
Book Value	$323,025	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$53,954,588	OtherCostOrOtherBasisAmt
Depreciation	$5,765,088	DepreciationAmt
Book Value	$48,189,500	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$48,513,820	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Capital Credits from Other Org	$7,083,864	C
Other Investments	$504,202	C
Subordinated Certificates	$415,630	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$8,003,696	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Post-Retirement Obligation	Desc
Amt	$448,782	Amt

Field	Value	IRS element (for citing)
Total Liability	$448,782	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Footnote for uncertain tax position under FIN 48 (Part X)	FormAndLineReferenceDesc
Explanation	The Association has a letter of exemption from federal income tax issued by the Internal Revenue Service and files IRS Form 990 annually. An evaluation of whether or not it has uncertain tax positions is determined on an annual basis by the Association. While the Association believes it has adequately provided for all tax positions, amounts asserted by taxing authorities could be different than the positions taken by the Association. The Association recognizes any interest and penalties assessed by taxing authorities in income tax expense and, with few exceptions, is no longer subject to federal, state, or local income tax examinations by tax authorities for years before 2020.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
Staci Mesmer
CEO	$100,756	$38,547	$34,622	$173,925
Shawn Walling
CEO	$108,963	$1,865	$22,291	$133,119
Theresa Simmons
Manager of Finance	$106,898	$38,955	$17,144	$162,997
Kendall Hawkins
Operations Manager	$116,210	$31,866	$35,010	$183,086
Rustyn Carter
Lead Lineman	$109,379	$30,780	$24,022	$164,181
Joseph Lay
Lead Lineman	$104,236	$15,857	$34,738	$154,831
Terry OBrien
Field Engineer	$102,513	$43,426	$34,873	$180,812

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6	The Cooperative is a membership cooperative.
Member election for additional members Part VI line 7a	The membership as a whole can vote to make changes.
Governing body decisions Part VI line 7b	Any major changes are subject to vote by the membership. Governance decisions, such as amending bylaws, are reserved to members only.
Form 990 governing body review Part VI line 11	The CFO reviews the Form 990 with the Board of Directors during a regular Board meeting.
Conflict of interest policy compliance Part VI line 12c	Questionnaires are required to be completed by the Board on an annual basis.
CEO executive director top management comp Part VI line 15a	Local, state, and national data is compared in the salary review process. The Board does a compensation review and determines the Chief Executive Officers salary. This is done on an annual basis. The CEO is now a contract employee.
Other officer or key employee compensation Part VI line 15b	Local, state, and national data is compared in the salary review process. The Board does a compensation review and determines the Officers salary. This is done on an annual basis.
Governing documents etc available to public Part VI line 19	Bylaws are offered to all new members; all other documents are available at any time upon request.
Explanation of other changes in net assets or fund balances Part XI line 9	Assignment of CY Margis to Members $ 2,872,780Gain on Capital Credits $ 57,348Change in Other Comprehensive Income $ 122,695Other Changes $ -41,359Retirement of Capital Credits $ -492,027 Total $ 2,519,437
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 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.
Part XII Response or note to any line in Part XII	Form 990, Part XII, Line 2Lewis County Rural Electric Cooperative Associations financial statement year end differs from its tax year end. The Cooperative receives audited financial statements on an annual basis for the year ended June 30th.