WEST-CENTRAL ELECTRIC COOPERATIVE INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WEST-CENTRAL ELECTRIC COOPERATIVE INC (EIN 44-0483533)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-10-27
- IRS object ID
- 202343009349301414
- 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 | 2023-10-27T15:34:16-04:00 | 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 | 440483533 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST CENTRAL ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 8165654942 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 452 | AddressLine1Txt |
| City | HIGGINSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENSIL ALLEN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8165654942 | PhoneNum |
| Signature | 2023-10-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DENSIL | PersonFirstNm |
| Person Last | ALLEN | 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 | 2023-10-26 | 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 | DENSIL ALLEN | PrincipalOfficerNm |
| Gross Receipts | $34,501,448 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WESTCENTRALELECTRIC.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | WEST CENTRAL ELECTRIC COOPERATIVE FOCUSES ON ENHANCING THE QUALITY OF LIFE FOR OUR MEMBERS BY PROVIDING SAFE, RELIABLE, AND AFFORDABLE ELECTRICITY IN A PROFESSIONAL MANNER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 44 | TotalEmployeeCnt |
| Total Gross UBI | -$8,978 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $30,809,973 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $34,250,974 | CYProgramServiceRevenueAmt |
| PY Investment Income | $88,674 | PYInvestmentIncomeAmt |
| CY Investment Income | $180,183 | CYInvestmentIncomeAmt |
| PY Other Revenue | $69,701 | PYOtherRevenueAmt |
| CY Other Revenue | $55,313 | CYOtherRevenueAmt |
| PY Total Revenue | $30,968,348 | PYTotalRevenueAmt |
| CY Total Revenue | $34,486,470 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $7,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,970,649 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $3,278,745 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,449,842 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,763,460 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,547,857 | PYOtherExpensesAmt |
| CY Other Expenses | $29,436,765 | CYOtherExpensesAmt |
| PY Total Expenses | $30,968,348 | PYTotalExpensesAmt |
| CY Total Expenses | $34,486,470 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $89,787,991 | TotalAssetsBOYAmt |
| Total Assets EOY | $93,767,954 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $53,806,828 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $55,945,712 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $35,981,163 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $37,822,242 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WEST CENTRAL ELECTRIC COOPERATIVE FOCUSES ON ENHANCING THE QUALITY OF LIFE FOR OUR MEMBERS BY PROVIDING SAFE, RELIABLE, AND AFFORDABLE ELECTRICITY IN A PROFESSIONAL MANNER, | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | WEST CENTRAL ELECTRIC NOW PROVIDES POWER TO MORE THAN 14,700 METERS THROUGH 2,600 MILES OF LINE IN FIVE COUNTIES, INCLUDING LAFAYETTE, JOHNSON, EASTERN JACKSON AND A SMALL PART OF CASS AND PETTIS COUNTIES. | 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 | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 44 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| 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 | $34,038,474 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,847,652 | 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 | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | REBECCA HOEFLICKER | PersonNm |
| Phone | 8165654942 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 452 | AddressLine1Txt |
| City | HIGGINSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64037 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 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 |
|---|---|---|---|---|---|---|---|
| MICHAEL GRAY | |||||||
| GENERAL MANA | 40.00 | Yes (X) | $192,897 | $0 | $198,031 | ||
| PETER NELSON | |||||||
| ENGINEERING | 45.00 | $118,386 | $0 | $141,237 | Yes (X) | ||
| RANDY BURKEYBILE | |||||||
| OPERATIONS M | 45.00 | $118,684 | $0 | $121,358 | Yes (X) | ||
| WILLIAM MACKIE JR | |||||||
| FOREMAN | 43.00 | $111,747 | $0 | $102,061 | Yes (X) | ||
| TODD GAST | |||||||
| FOREMAN | 44.00 | $113,851 | $0 | $92,721 | Yes (X) | ||
| MATT SCHELLMAN | |||||||
| FOREMAN | 44.00 | $119,117 | $0 | $84,159 | Yes (X) | ||
| MICHAEL NEWLAND | |||||||
| CFO | 45.00 | Yes (X) | $113,313 | $0 | $52,008 | ||
| CLARK BREDEHOFT | |||||||
| VICE PRESIDE | 8.77 | $12,845 | $0 | $0 | Yes (X) | ||
| RICHARD STROBEL | |||||||
| DIRECTOR | 4.72 | $9,275 | $0 | $0 | Yes (X) | ||
| DENSIL ALLEN | |||||||
| PRESIDENT | 3.60 | $9,240 | $0 | $0 | Yes (X) | ||
| STAN RHODES | |||||||
| ASST. SECRET | 3.96 | $8,400 | $0 | $0 | Yes (X) | ||
| DALE JARMAN | |||||||
| TREASURER | 9.48 | $8,225 | $0 | $0 | Yes (X) | ||
| SANDRA STREIT | |||||||
| DIRECTOR | 2.54 | $8,225 | $0 | $0 | Yes (X) | ||
| REBECCA HOEFLICKER | |||||||
| ACCOUNTING M | 40.00 | Yes (X) | $7,730 | $0 | $0 | ||
| JEREMY AHMANN | |||||||
| DIRECTOR | 4.77 | $7,525 | $0 | $0 | Yes (X) | ||
| ROBERT SIMMONS | |||||||
| SECRETARY | 4.19 | $7,350 | $0 | $0 | Yes (X) | ||
| DON FORE | |||||||
| DIRECTOR | 3.46 | $2,975 | $0 | $0 | Yes (X) | ||
| COLBY DOWELL | |||||||
| DIRECTOR | 2.50 | $2,100 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $971,885 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $791,575 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | 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 |
|---|---|---|---|---|---|
| KIOWA LINE BUILDERS INC | |||||
| PO BOX 721 | TIPTON | MO | 65081 | TREE TRIMMING | $939,423 |
| SCOBEE POWERLINE CONSTRUCTION | |||||
| PO BOX 554 | CAMERON | MO | 64429 | POWERLINE CONST | $800,850 |
| ASPLUNDH | |||||
| PO BOX 827464 | PHILADELPHIA | PA | 19182 | TREE TRIMMING | $491,494 |
| NISC | |||||
| PO BOX 1147 | MANDAN | ND | 58554 | SOFTWARE PROVID | $264,484 |
| APEX ROW LLC | |||||
| PO BOX 788 | MARSHALL | AR | 72650 | ROW-HERBICIDE | $115,892 |
| 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 | $32,849,379 | $32,849,379 |
| CAPITAL CREDITS | 221000 | $1,076,237 | $1,076,237 |
| MISC ELECTRIC REVENUE | 221000 | $325,358 | $325,358 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $34,250,974 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $180,183 | TotalRevenueColumnAmt |
| Exclusion | $180,183 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $61,817 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,978 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $46,839 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,839 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$8,978 | UnrelatedBusinessRevenueAmt |
| Exclusion | $55,817 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC NON OPERATING | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $8,474 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,474 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,474 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,486,470 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,259,448 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$8,978 | UnrelatedBusinessRevenueAmt |
| Exclusion | $236,000 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,500 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,278,745 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $640,139 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,123,321 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,382,428 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,560,041 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $18,994,257 |
| DISTRIBUTION EXPENSE | $3,476,168 |
| ADMIN & GENERAL | $2,034,722 |
| MEMBER SERVICES | $989,149 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,486,470 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,114,359 | BOYAmt |
| EOY | $2,530,942 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,085,969 | BOYAmt |
| EOY | $2,391,131 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,753 | BOYAmt |
| EOY | $474,853 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,968 | BOYAmt |
| EOY | $75,556 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $89,094,883 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,024,153 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,695,897 | BOYAmt |
| EOY | $68,070,730 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,110,045 | BOYAmt |
| EOY | $20,224,742 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,787,991 | BOYAmt |
| EOY | $93,767,954 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,350,672 | BOYAmt |
| EOY | $3,250,824 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,028,526 | BOYAmt |
| EOY | $3,147,685 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,990,434 | BOYAmt |
| EOY | $49,062,067 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $437,196 | BOYAmt |
| EOY | $485,136 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,806,828 | BOYAmt |
| EOY | $55,945,712 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,981,163 | BOYAmt |
| EOY | $37,822,242 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,981,163 | BOYAmt |
| EOY | $37,822,242 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,787,991 | BOYAmt |
| EOY | $93,767,954 | 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 | $1,841,079 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $1,500 | PoliticalExpendituresAmt |
| Internal Funds Contributed | $1,500 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $1,500 | 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 | $1,500 | PaidInternalFundsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART I-A, LINE 1 | FormAndLineReferenceDesc |
| Explanation | AMOUNTS CONTRIBUTED TO AMECPAC. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $80,109 | OtherCostOrOtherBasisAmt |
| Book Value | $80,109 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,059,965 | OtherCostOrOtherBasisAmt |
| Depreciation | $873,239 | DepreciationAmt |
| Book Value | $2,186,726 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $85,954,809 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,150,914 | DepreciationAmt |
| Book Value | $65,803,895 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $68,070,730 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS IN ASSOCIATED ORGA | $17,204,357 | C |
| OTHER SPECIAL FUNDS | $2,250,000 | C |
| SUBORDINATED CERTIFICATES | $640,893 | C |
| ENGLISH SCHOLARSHIPS CD'S | $129,492 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $20,224,742 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER CURRENT LIABILITIES | Desc |
| Amt | $485,136 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $485,136 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | AN EVALUATION OF WHETHER OR NOT THERE ARE 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 COOPERATIVE 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 AUTHORITIESE FOR YEARS BEFORE 2019. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 10 | RecipientCnt |
| Cash Grant | $7,500 | CashGrantAmt |
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 (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| MICHAEL GRAY | ||||
| GENERAL MANAGER | $192,897 | $174,680 | $23,351 | $390,928 |
| PETER NELSON | ||||
| ENGINEERING MANAGER | $118,386 | $113,449 | $27,788 | $259,623 |
| RANDY BURKEYBILE | ||||
| OPERATIONS MANAGER | $118,684 | $98,805 | $22,553 | $240,042 |
| WILLIAM MACKIE JR | ||||
| FOREMAN | $111,747 | $73,774 | $28,287 | $213,808 |
| TODD GAST | ||||
| FOREMAN | $113,851 | $64,435 | $28,286 | $206,572 |
| MATT SCHELLMAN | ||||
| FOREMAN | $119,117 | $55,872 | $28,287 | $203,276 |
| MICHAEL NEWLAND | ||||
| CFO | $113,313 | $24,185 | $27,823 | $165,321 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | WEST CENTRAL ELECTRIC COOPERATIVE IS A MEMBER OWNED COOPERATIVE. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE BOARD IS ELECTED BY THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 7B | BYLAWS ARE VOTED ON BY THE MEMBERSHIP. |
| FORM 990, PAGE 6, PART VI, LINE 11B | COPIES OF THE FORM 990 ARE PROVIDED TO THE BOARD MEMBERS, AND THE FORM IS SIGNED BY THE PRESIDENT OF THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE SALARY/COMPENSATION COMMITTEE IS SELECTED BY THE BOARD. COMPENSATION RECOMMENDATIONS ARE BASED ON A COMPARATIVE ANALYSIS STUDY. RECOMMENDATIONS ARE APPROVED BY THE FULL BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE SALARY/COMPENSATION COMMITTEE IS SELECTED BY THE BOARD. COMPENSATION RECOMMENDATIONS ARE BASED ON A COMPARATIVE ANALYSIS STUDY. RECOMMENDATIONS ARE APPROVED BY THE FULL BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 19 | BYLAWS ARE OFFERED TO ALL NEW MEMBERS. FORM 990 IS AVAILABLE TO ALL MEMBERS UPON VERBAL OR WRITTEN REQUEST AT THE COOPERATIVE'S HEADQUARTERS FACILITY. |
| 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 | BENEFITS PAID TO MEMBERS 3,278,745 OTHER CHANGES 344,742 RETIREMENTS OF CAPITAL CREDITS TO MEMBERS -1,782,408 TOTAL 1,841,079 |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST CENTRAL SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 512 | AddressLine1Txt |
| City | HIGGINSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421662788 | EIN |
| Primary Activities | INTERNET P | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C CORP | EntityTypeTxt |
| Share Of Total Income | $1,435 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $343,683 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST CENTRAL SERVICES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | A | TransactionTypeTxt |
| Involved | $6,000 | InvolvedAmt |
| Method Of Amount Determination | COST | MethodOfAmountDeterminationTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | SCH R, PART II, LINE 1B - PRIMARY ACTIVITY TO ACCUMULATE AND DISBURSE FUNDS FOR CHARITABLE PURPOSES IN THE SERVICE AREA OF WEST CENTRAL ELECTRIC COOPERATIVE. | ExplanationTxt |