2023-10-27T15:34:16-04:00 2022-12-31 743040374 KELSO LYNCH PC PA 6700 SQUIBB RD STE 215 MISSION KS 662023252 990 2022-01-01 440483533 WEST CENTRAL ELECTRIC COOPERATIVE INC WEST 8165654942 PO BOX 452 HIGGINSVILLE MO 64037 DENSIL ALLEN PRESIDENT 8165654942 2023-10-26 true DENSIL ALLEN 999009999 false THOMAS F HANCOCK CPA P00501575 9138311150 2023-10-26 2022 2023-04-26 12:10:37Z DENSIL ALLEN 34501448 false X WWW.WESTCENTRALELECTRIC.COOP X 1939 MO 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. 9 9 44 -8978 0 30809973 34250974 88674 180183 69701 55313 30968348 34486470 7500 2970649 3278745 1449842 1763460 0 0 26547857 29436765 30968348 34486470 0 89787991 93767954 53806828 55945712 35981163 37822242 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, false false 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. false false true false false false false false false true false true false true true false true false false false false false false false false false false true true false false false false false false false false false false false true false false true 45 0 true 44 true true true false false false false 34038474 1847652 false false false X 9 9 false false false false true true true true true false false true true true false false true true true false X REBECCA HOEFLICKER 8165654942 PO BOX 452 HIGGINSVILLE MO 64037 MICHAEL GRAY GENERAL MANA 40.00 X 192897 0 198031 PETER NELSON ENGINEERING 45.00 X 118386 0 141237 RANDY BURKEYBILE OPERATIONS M 45.00 X 118684 0 121358 WILLIAM MACKIE JR FOREMAN 43.00 X 111747 0 102061 TODD GAST FOREMAN 44.00 X 113851 0 92721 MATT SCHELLMAN FOREMAN 44.00 X 119117 0 84159 MICHAEL NEWLAND CFO 45.00 X 113313 0 52008 CLARK BREDEHOFT VICE PRESIDE 8.77 X 12845 0 0 RICHARD STROBEL DIRECTOR 4.72 X 9275 0 0 DENSIL ALLEN PRESIDENT 3.60 X 9240 0 0 STAN RHODES ASST. SECRET 3.96 X 8400 0 0 DALE JARMAN TREASURER 9.48 X 8225 0 0 SANDRA STREIT DIRECTOR 2.54 X 8225 0 0 REBECCA HOEFLICKER ACCOUNTING M 40.00 X 7730 0 0 JEREMY AHMANN DIRECTOR 4.77 X 7525 0 0 ROBERT SIMMONS SECRETARY 4.19 X 7350 0 0 DON FORE DIRECTOR 3.46 X 2975 0 0 COLBY DOWELL DIRECTOR 2.50 X 2100 0 0 971885 791575 7 false true false KIOWA LINE BUILDERS INC PO BOX 721 TIPTON MO 65081 TREE TRIMMING 939423 SCOBEE POWERLINE CONSTRUCTION PO BOX 554 CAMERON MO 64429 POWERLINE CONST 800850 ASPLUNDH PO BOX 827464 PHILADELPHIA PA 19182 TREE TRIMMING 491494 NISC PO BOX 1147 MANDAN ND 58554 SOFTWARE PROVID 264484 APEX ROW LLC PO BOX 788 MARSHALL AR 72650 ROW-HERBICIDE 115892 5 SALE OF ELECTRICITY 221000 32849379 32849379 CAPITAL CREDITS 221000 1076237 1076237 MISC ELECTRIC REVENUE 221000 325358 325358 34250974 180183 180183 61817 14978 46839 46839 -8978 55817 MISC NON OPERATING 900099 8474 8474 8474 34486470 34259448 -8978 236000 7500 3278745 640139 1123321 1382428 2560041 COST OF POWER 18994257 DISTRIBUTION EXPENSE 3476168 ADMIN & GENERAL 2034722 MEMBER SERVICES 989149 34486470 0 0 0 X 2114359 2530942 2085969 2391131 402753 474853 378968 75556 89094883 21024153 64695897 68070730 20110045 20224742 89787991 93767954 2350672 3250824 3028526 3147685 47990434 49062067 437196 485136 53806828 55945712 X 35981163 37822242 35981163 37822242 89787991 93767954 X 0 1841079 X false true X true 1500 1500 1500 true AMECPAC PO BOX 1645 JEFFERSON CITY MO 65102 431441879 1500 SCHEDULE C, PART I-A, LINE 1 AMOUNTS CONTRIBUTED TO AMECPAC. 80109 80109 3059965 873239 2186726 85954809 20150914 65803895 68070730 INVESTMENTS IN ASSOCIATED ORGA 17204357 C OTHER SPECIAL FUNDS 2250000 C SUBORDINATED CERTIFICATES 640893 C ENGLISH SCHOLARSHIPS CD'S 129492 C 20224742 OTHER CURRENT LIABILITIES 485136 485136 X SCHEDULE D, PAGE 3, PART X 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. false SCHOLARSHIPS 10 7500 X X false false false MICHAEL GRAY GENERAL MANAGER 192897 174680 23351 390928 PETER NELSON ENGINEERING MANAGER 118386 113449 27788 259623 RANDY BURKEYBILE OPERATIONS MANAGER 118684 98805 22553 240042 WILLIAM MACKIE JR FOREMAN 111747 73774 28287 213808 TODD GAST FOREMAN 113851 64435 28286 206572 MATT SCHELLMAN FOREMAN 119117 55872 28287 203276 MICHAEL NEWLAND CFO 113313 24185 27823 165321 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 WEST CENTRAL SERVICES INC PO BOX 512 HIGGINSVILLE MO 64037 421662788 INTERNET P MO N/A C CORP 1435 343683 1.00000 false true false false false false false false false false false false false false false false false false false false WEST CENTRAL SERVICES INC A 6000 COST SCHEDULE R 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.