2024-11-14T13:44:13-05:00 2023-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2023-01-01 430377360 Lewis County Rural Electric Cooperative Assoc LEWI PO Box 68 Lewistown MO 63452 Staci Mesmer CEO 5732154000 2024-11-12 true true George Lynch P00187596 9138311150 2024-11-14 2023 2024-10-15 13:58:12Z Staci Mesmer 18981133 false X www.lewiscountyrec.coop X 1936 MO To provide reliable energy and related services to our members at the lowest cost. 9 9 29 0 0 0 16411820 18857184 46320 98675 26005 25274 16484145 18981133 0 1178341 2872780 943141 1360770 0 0 14362663 14747583 16484145 18981133 0 57596952 59467013 37447989 36798613 20148963 22668400 To provide reliable energy and related services to our members at the lowest cost. false false 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. false false true false false false false false true false true false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false true 16 0 true 29 true false false false false false 18512013 962900 false false false X 9 9 false false false false true true true true true false false true true true true true false true true false X Theresa Simmons 5732154000 PO Box 68 Lewistown MO 63452 Kendall Hawkins Operations Manager 45.00 0.00 X 116210 0 66876 Terry OBrien Field Engineer 45.00 0.00 X 102513 0 78299 Staci Mesmer CEO 45.00 0.00 X 100756 0 73169 Rustyn Carter Lead Lineman 45.00 0.00 X 109379 0 54802 Theresa Simmons Manager of Finance 45.00 0.00 X 106898 0 56099 Joseph Lay Lead Lineman 45.00 0.00 X 104236 0 50595 Shawn Walling CEO 45.00 0.00 X 108963 0 24156 Shannon Killday Asst Area Lineman 45.00 0.00 X 101243 0 30576 Larry Clark Director 5.12 0.00 X 11500 0 0 Sandra Ebeling Director 5.25 0.00 X 10500 0 0 Donna Flood Director 4.21 0.00 X 8500 0 0 Larry Smoot Director 3.50 0.00 X 8500 0 0 Randy James Director 3.59 0.00 X 8500 0 0 Angie Seals Director 3.88 0.00 X 8000 0 0 Michael Schantz Director 3.90 0.00 X 7250 0 0 Jeff Whiston Director 2.88 0.00 X 7250 0 0 Emery Geisendorfer Jr Director 1.21 0.00 X 6000 0 0 926198 0 434572 9 true true false T and T Tree Service PO Box 104 La Plata MO 63549 Brush Control 441213 Fletcher-Reinhardt Company 3105 Corporate Exchange Court Bridgeton MO 63044 Managed Inventory 1049812 Meridian Cooperative Inc 100 Ashford Center N Suite 500 Atlanta GA 30338 Software Provider 280578 3 Sale of Electricity 221000 17968782 17968782 Capital Credits 221000 750084 750084 Other Operating 221000 138318 138318 18857184 98675 98675 8735 8735 8735 8735 Non-Operating 900099 16539 16539 16539 18981133 18873723 0 107410 X 2872780 546041 814729 1161711 1734904 Cost of Power 7802192 7802192 Distribution Expense 2328373 2328373 Admin & General 1085744 1085744 Member Services 634659 634659 18981133 0 0 0 1270327 686778 286319 1631774 1725930 134918 151495 55633 98975 55024696 6510876 46765755 48513820 7682540 8003696 56005 57596952 59467013 1600966 1342002 35292549 35007829 554474 448782 37447989 36798613 X -75471 47224 20224434 22621176 20148963 22668400 57596952 59467013 X 0 2519437 X X false false 750 750 750 true AMECPAC PO Box 1645 Jefferson City MO 65102 431441879 750 1295 1295 1068813 745788 323025 53954588 5765088 48189500 48513820 Capital Credits from Other Org 7083864 C Other Investments 504202 C Subordinated Certificates 415630 C 8003696 Post-Retirement Obligation 448782 448782 X Footnote for uncertain tax position under FIN 48 (Part X) 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. X false false false Staci Mesmer CEO 100756 38547 34622 173925 Shawn Walling CEO 108963 1865 22291 133119 Theresa Simmons Manager of Finance 106898 38955 17144 162997 Kendall Hawkins Operations Manager 116210 31866 35010 183086 Rustyn Carter Lead Lineman 109379 30780 24022 164181 Joseph Lay Lead Lineman 104236 15857 34738 154831 Terry OBrien Field Engineer 102513 43426 34873 180812 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.