ATCHISON-HOLT ELECTRIC COOPERATIVE: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ATCHISON-HOLT ELECTRIC COOPERATIVE (EIN 44-0156103)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-01
- IRS object ID
- 202333059349301713
- Schema version
- 2022v5.0
- 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 | 2023-11-01T12:14:27-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 440156103 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ATCHISON-HOLT ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ATCH | BusinessNameControlTxt |
| Phone | 6607445344 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1Txt |
| City | ROCK PORT | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64482 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN P DECHANT | PersonNm |
| Person Title | GENERAL MANAGER/CEO | PersonTitleTxt |
| Phone | 6607445344 | PhoneNum |
| Signature | 2023-10-27 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KEVIN P | PersonFirstNm |
| Person Last | DECHANT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS F HANCOCK CPA | PreparerPersonNm |
| PTIN | P00501575 | PTIN |
| Phone | 9138311150 | PhoneNum |
| Preparation | 2023-11-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN P DECHANT | PrincipalOfficerNm |
| Gross Receipts | $10,788,403 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.AHEC.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | ATCHISON-HOLT ELECTRIC COOPERATIVE IS DEDICATED TO PROVIDING OUR MEMBERS WITH A RELIABLE, COMPETITIVELY PRICED, HIGH QUALITY SUPPLY OF ELECTRIC ENERGY, WHILE ADHERING TO COOPERATIVE PRINCIPLES AND STRIVING TO IMPROVE THE QUALITY OF LIFE FOR ALL MEMBERS THROUGH A HIGHLY TRAINED, EFFICIENT STAFF. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $386,934 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,007,681 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,533,860 | CYProgramServiceRevenueAmt |
| PY Investment Income | $98,350 | PYInvestmentIncomeAmt |
| CY Investment Income | $213,836 | CYInvestmentIncomeAmt |
| PY Other Revenue | $31,349 | PYOtherRevenueAmt |
| CY Other Revenue | $40,707 | CYOtherRevenueAmt |
| PY Total Revenue | $10,524,314 | PYTotalRevenueAmt |
| CY Total Revenue | $10,788,403 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,919,231 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,531,351 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,234,998 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,443,700 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,370,085 | PYOtherExpensesAmt |
| CY Other Expenses | $7,813,352 | CYOtherExpensesAmt |
| PY Total Expenses | $10,524,314 | PYTotalExpensesAmt |
| CY Total Expenses | $10,788,403 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $34,406,710 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,164,975 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,027,835 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,473,782 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,378,875 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,691,193 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | ATCHISON-HOLT ELECTRIC COOPERATIVE IS DEDICATED TO PROVIDING OUR MEMBERS WITH A RELIABLE, COMPETITIVELY PRICED, HIGH QUALITY SUPPLY OF ELECTRIC ENERGY, WHILE ADHERING TO COOPERATIVE PRINCIPLES AND STRIVING TO IMPROVE THE QUALITY OF LIFE FOR ALL MEMBERS THROUGH A HIGHLY TRAINED, EFFICIENT STAFF. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | ATCHISON-HOLT ELECTRIC COOPERATIVE IS A MEMBER-OWNED ELECTRIC UTILITY PROVIDING APPROXIMATELY 3,800 SERVICES TO APPROXIMATELY 2,500 MEMBERS. UTILIZING OVER 1,290 MILES OF LINE, ATCHISON-HOLT ELECTRIC COOPERATIVE SERVES ITS MEMBERS IN PARTS OF MISSOURI AND IOWA. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| 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 | 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 | 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 | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 16 | 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 | $10,562,049 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $510,045 | 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 | false | 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 | KEVIN DECHANT | PersonNm |
| Phone | 6607445344 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1Txt |
| City | ROCK PORT | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64482 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| KEVIN P DECHANT | |||||||
| GENERAL MANA | 55.00 | Yes (X) | $205,076 | $0 | $143,707 | ||
| MICHAEL L DAUGHERTY | |||||||
| LINE SUPERIN | 40.00 | $117,714 | $0 | $107,804 | Yes (X) | ||
| KEVIN R CLARK | |||||||
| CFO | 55.00 | Yes (X) | $128,228 | $0 | $75,494 | ||
| JOEY R BRADLEY | |||||||
| FOREMAN | 42.00 | $105,657 | $0 | $57,680 | Yes (X) | ||
| BROCK E DAVIS | |||||||
| FOREMAN | 42.00 | $108,226 | $0 | $40,888 | Yes (X) | ||
| TYLER W HEITS | |||||||
| JOURNEYMAN L | 43.00 | $101,453 | $0 | $41,945 | Yes (X) | ||
| GALEN R HUNTER | |||||||
| JOURNEYMAN L | 42.00 | $103,768 | $0 | $37,260 | Yes (X) | ||
| JAMES CRAWFORD | |||||||
| DIRECTOR | 2.77 | $12,000 | $0 | $0 | Yes (X) | ||
| LARRY LAUMAN | |||||||
| SECRETARY | 3.25 | $11,600 | $0 | $0 | Yes (X) | ||
| DAVID FREDE | |||||||
| TREASURER | 2.56 | $8,400 | $0 | $0 | Yes (X) | ||
| HUGH WALLACE | |||||||
| VICE PRESIDE | 1.48 | $7,600 | $0 | $0 | Yes (X) | ||
| NANCY DAUGHERTY | |||||||
| DIRECTOR | 1.68 | $7,200 | $0 | $0 | Yes (X) | ||
| CRAIG HEITS | |||||||
| DIRECTOR | 1.23 | $6,000 | $0 | $0 | Yes (X) | ||
| DUANE KLUTE | |||||||
| PRESIDENT | 2.27 | $6,000 | $0 | $0 | Yes (X) | ||
| MARVIN GUBSER | |||||||
| DIRECTOR | 1.25 | $5,600 | $0 | $0 | Yes (X) | ||
| DENNIS WRIGHT | |||||||
| DIRECTOR | 0.96 | $4,400 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $938,922 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $504,778 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | 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 |
|---|---|---|---|---|---|
| IAEC HEALTH CARE | |||||
| 8525 DOUGLAS AVE SUITE 48 | DES MOINES | IA | 50322 | HEALTH INS | $291,152 |
| NRECA | |||||
| PO BOX 207470 | DALLAS | TX | 75320 | INS & RETIRE | $258,492 |
| SUNBELT SOLOMON SERVICES LLC | |||||
| 1922 S MLK DRIVE | DALLAS | TX | 75320 | TRANSFORMERS | $229,998 |
| RS ELECTRIC UTILITY SERVICES | |||||
| PO BOX 842708 | KANSAS CITY | MO | 64184 | CONSTRUCTION | $205,000 |
| TOM'S TREE SERVICE | |||||
| 1313 S MAIN ST | ALBIA | IA | 52531 | TREE TRIMMING | $122,383 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $10,176,553 | $10,176,553 |
| CAPITAL CREDITS | 221000 | $333,681 | $333,681 |
| MISC ELECTRIC REVENUE | 221000 | $23,626 | $23,626 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,533,860 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $188,336 | TotalRevenueColumnAmt |
| Exclusion | $188,336 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $25,500 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $25,500 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,500 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC NON OPERATING | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $40,707 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,707 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $40,707 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,788,403 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,600,067 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $188,336 | 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 | $1,531,351 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $621,305 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $822,395 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $524,946 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $822,171 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $5,137,469 |
| DISTRIBUTION EXPENSE | $828,593 |
| ADMIN & GENERAL | $339,725 |
| MEMBER SERVICES | $160,448 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,788,403 | 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 | $1,554,721 | BOYAmt |
| EOY | $1,106,560 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $741,902 | BOYAmt |
| EOY | $862,557 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,601 | BOYAmt |
| EOY | $233,408 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,772 | BOYAmt |
| EOY | $64,154 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $31,942,297 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,771,165 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,314,437 | BOYAmt |
| EOY | $23,171,132 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,561,995 | BOYAmt |
| EOY | $10,717,670 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,282 | BOYAmt |
| EOY | $9,494 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,406,710 | BOYAmt |
| EOY | $36,164,975 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,030,083 | BOYAmt |
| EOY | $1,000,407 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,855,140 | BOYAmt |
| EOY | $4,732,229 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,070,413 | BOYAmt |
| EOY | $17,658,447 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,199 | BOYAmt |
| EOY | $82,699 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,027,835 | BOYAmt |
| EOY | $23,473,782 | 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 | $528,458 | BOYAmt |
| EOY | $596,561 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,850,417 | BOYAmt |
| EOY | $12,094,632 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,378,875 | BOYAmt |
| EOY | $12,691,193 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,406,710 | BOYAmt |
| EOY | $36,164,975 | 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 | $312,318 | 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 |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Internal Funds Contributed | $500 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $500 | 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 | $500 | PaidInternalFundsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $173,851 | OtherCostOrOtherBasisAmt |
| Book Value | $173,851 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $835,197 | OtherCostOrOtherBasisAmt |
| Depreciation | $578,066 | DepreciationAmt |
| Book Value | $257,131 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,933,249 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,193,099 | DepreciationAmt |
| Book Value | $22,740,150 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,171,132 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| OTHER SPECIAL FUNDS | $5,388,733 | C |
| INVESTMENT IN ASSOCIATED ORGAN | $4,990,296 | C |
| SUBORDINATED CERTIFICATES | $338,641 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $10,717,670 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCUM PENSION/BENEFIT | Desc |
| Amt | $82,699 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $82,699 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,888,403 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $9,888,403 | RevenueSubtotalAmt |
| Other Revenues Not Included | $900,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $900,000 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,788,403 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,257,052 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $9,257,052 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,531,351 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,531,351 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,788,403 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | AN EVALUATION OF WHETHER OR NOT IT HAS ANY UNCERTAIN TAX POSITIONS IS DETERMINED ON AN ANNUAL BASIS BY THE COOPERATIVE. WHILE THE COOPERATIVE BELIEVES IT HAS ADEQUATELY PROVIDED FOR ALL TAX POSITIONS, AMOUNTS ASSERTED BY TAXING AUTHORITIES COULD BE DIFFERENT THAN THE POSITIONS TAKEN BY THE COOPERATIVE. THE COOOPERATIVE RECOGNIZES ANY INTEREST AND PENALTIES IN INCOME TAX EXPENSE AND, WITH FEW EXCEPTIONS, IS NO LONGER SUBJECT TO FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEAR BEFORE 2019. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | DEFERRED REVENUE 900,000 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | CURRENT YEAR MARGINS ASSIGNABLE TO MEMBERS 1,531,351 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| KEVIN P DECHANT | ||||
| GENERAL MANAGER/CEO | $205,076 | $119,378 | $24,329 | $348,783 |
| MICHAEL L DAUGHERTY | ||||
| LINE SUPERINTENDENT | $117,714 | $84,629 | $23,175 | $225,518 |
| KEVIN R CLARK | ||||
| CFO | $128,228 | $55,394 | $20,100 | $203,722 |
| JOEY R BRADLEY | ||||
| FOREMAN | $105,657 | $34,537 | $23,143 | $163,337 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | ATCHISON-HOLT ELECTRIC COOPERATIVE IS DEDICATED TO PROVIDING OUR MEMBERS WITH A RELIABLE, COMPETITIVELY PRICED, HIGH QUALITY SUPPLY OF ELECTRIC ENERGY, WHILE ADHERING TO COOPERATIVE PRINCIPLES AND STRIVING TO IMPROVE THE QUALITY OF LIFE FOR ALL MEMBERS THROUGH A HIGHLY TRAINED, EFFICIENT STAFF. |
| FORM 990, PAGE 6, PART VI, LINE 6 | AS A COOPERATIVE, WE ARE OWNED BY THE MEMBERS WE SERVE. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS VOTE TO ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE COOPERATIVE MAY NOT SELL, LEASE OR OTHERWISE DISPOSE OF, EXCEPT BY MORTGAGE, ALL OR ANY SUBSTANTIAL PORTION OF ITS PROPERTY UNLESS SUCH SALE LEASE OR OTHER DISPOSITION IS AUTHORIZED AT A DULY HELD MEETING OF THE MEMBERS THEREOF BY THE AFFIRMATIVE VOTES OF NOT LESS THAN TWO-THIRDS OF ALL MEMBERS OF THE COOPERATIVE. THE BYLAWS MAY BE ALTERED, AMENDED , OR REPEALED BY THE MEMBERS AT ANY REGULAR OR SPECIAL MEETING, PROVIDED, THE NOTICE OF SUCH MEETING SHALL HAVE CONTAINED A COPY OF THE PROPOSED ALTERATION, AMENDMENT, OR REPEAL. |
| FORM 990, PAGE 6, PART VI, LINE 11B | CFO AND GENERAL MANAGER REVIEWS THE FORM FOR REASONABLENESS BEFORE THE RETURN IS FILED. ANY QUESTIONS ARE ADDRESSED BEFORE THE RETURN IS FILED. RETURN IS AVAILABLE FOR BOARD TO REVIEW AND ARE PROVIDED A COPY IF THEY REQUESTED ONE TO REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD REVIEWS AND APPROVES THE POLICY ON AN ANNUAL BASIS AND COMPLETES THE DISCLOSURES ON AN ANNUAL BASIS AS WELL. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PERFORMANCE OF THE GENERAL MANAGER/CEO AND COMPENSATION IS ADJUSTED ACCORDINGLY. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE GENERAL MANAGER ESTABLISHES THE COMPENSATION LEVEL FOR ALL OTHER EMPLOYEES. THE COOPERATIVE'S PAY GRADES AND COMPENSATION ARE COMPETITIVE. PAY GRADES ARE REVIEWED ANNUALLY BY UPPER MANAGMENT AND MAY BE ADJUSTED BY A COMPETITIVE FACTOR AS DETERMINED BY THE RESULTS OF COMPETITIVE MARKET SURVEYS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE COOPERATIVE'S GOVERNING DOCUMENTS ARE THE BYLAWS. THE BYLAWS ARE GIVEN TO ALL NEW MEMBERS. THE BYLAWS ARE ALSO MADE AVAILABLE ON OUR WEBSITE AND UPON REQUEST. THE CONFLICT OF INTEREST IS AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE PRESENTED ANNUALLY AT THE MEMBER'S ANNUAL MEETING. THE FINANCIAL STATEMENTS ARE ALSO PUBLISHED ANNUALLY IN OUR MEMBER PUBLICATION. |
| FORM 990, PART X | FORM 990, PART IX, LINE 4 THE INSTRUCTIONS TO THE 2022 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, 2022. |
| FORM 990, PART XI, LINE 9 | CY MARGINS ASSIGNABLE TO MEMBERS 1,531,351 OTHER CHANGES 63,673 RETIREMENT OF CAPITAL CREDITS -382,706 DEFERRED REVENUE -900,000 TOTAL 312,318 |