2022-08-29T15:18:44-05:00 2021-12-31 743040374 KELSO LYNCH PC PA 6700 SQUIBB RD STE 215 MISSION KS 662023252 990 2021-01-01 430377360 LEWIS COUNTY RURAL ELECTRIC COOPERATIVE ASSOCIATION LEWI 5732154000 PO BOX 68 LEWISTOWN MO 63452 SHAWN WALLING CEO 5732154000 2022-08-26 true SHAWN WALLING 999009999 THOMAS F HANCOCK CPA P00501575 9138311150 2022-08-26 2021 2022-09-23 18:48:47Z SHAWN WALLING 16122435 false X WWW.LEWISCOUNTYREC.COOP X 1936 MO "TO PROVIDE RELIABLE ENERGY AND RELATED SERVICES TO OUR MEMBERS AT THE LOWEST COST." 9 9 30 0 0 16201076 16052244 72898 52776 115883 17415 16389857 16122435 0 1875062 1296957 1183398 1120834 0 0 13331397 13704644 16389857 16122435 0 53530951 54864852 34881832 35413925 18649119 19450927 "TO PROVIDE RELIABLE ENERGY AND RELATED SERVICES TO OUR MEMBERS AT THE LOWEST COST." false false THE COOPERATIVE'S SERVICE CONSISTS OF 2,487 MILES OF ENERGIZED LINE SERVICING APPROXIMATELY 7,300 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 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 10 0 true 30 true false false false false false 15912221 706673 false false false X 9 9 false true false false true true false 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 M 45.00 X 107854 0 61464 RUSTYN CARTER LINEMAN 45.00 X 108502 0 55449 THERESA SIMMONS MANAGER OF F 45.00 X 98040 0 54016 JOSEPH LAY LINEMAN 45.00 X 102828 0 48585 THOMAS DUDLEY AREA LINEMAN 45.00 X 101559 0 41857 SHAWN WALLING CEO 45.00 X 91814 0 35695 RYAN BOOHER LINEMAN 45.00 X 103341 0 18080 LARRY CLARK DIRECTOR 6.00 X 13750 0 0 DAN DANNENHAUER DIRECTOR 4.00 X 11000 0 0 RANDY JAMES DIRECTOR 3.00 X 11000 0 0 SANDRA EBELING DIRECTOR 5.00 X 10750 0 0 DONNA FLOOD DIRECTOR 5.00 X 10500 0 0 EMERY GEISENDORFER DIRECTOR 2.00 X 9250 0 0 LARRY SMOOT DIRECTOR 3.00 X 9250 0 0 MICHAEL SCHANTZ DIRECTOR 4.00 X 9000 0 0 NED DAGGS DIRECTOR 4.00 X 7250 0 0 805688 315146 6 false true false SCOBEE POWERLINE CONSTRUCTION LLC PO BOX 554 CAMERON MO 64429 LINE WORK 1450065 T & T TREE SERVICE PO BOX 104 LAPLATA MO 63549 BRUSH CONTROL 518516 TOTH & ASSOCIATES 1550 E REPUBLIC ROAD SPRINGFIELD MO 65804 ENGINEERING SVC 137910 3 SALE OF ELECTRICITY 221000 15396269 15396269 CAPITAL CREDITS 221000 581566 581566 MISC ELECTRIC REVENUE 221000 74409 74409 16052244 52776 52776 4770 4770 4770 4770 OTHER NON OPERATING REV 900099 12645 12645 12645 16122435 16064889 57546 X 1296957 371315 749519 1101532 1586150 COST OF POWER 7161757 DISTRUBUTION EXPENSE 2112940 ADMIN & GENERAL 1137224 MEMBER SERVICES 605041 16122435 0 0 0 2372395 1825721 500000 1768533 1376414 127671 168917 69837 62735 49836068 6207098 41067609 43628970 7580352 7737368 44554 64727 53530951 54864852 1078370 1043622 33210071 33736177 593391 634126 34881832 35413925 X -91978 -108323 18741097 19559250 18649119 19450927 53530951 54864852 X 0 801808 X X false false 1500 1500 true AMECPAC PO BOX 1645 JEFFERSON CITY MO 65102 431441879 1500 SCHEDULE C, PART I-A, LINE 1 AMOUNTS CONTRIBUTED TO AMECPAC 1295 1295 1068813 684225 384588 48765960 5522873 43243087 43628970 CAPITAL CREDITS FROM OTHER ORG 6665653 C OTHER INVESTMENTS 655462 C LOAN REQUIRED CERTIFICATES 416253 C 7737368 RETIREMENT OBLIGATION 634126 634126 X SCHEDULE D, PAGE 3, PART X THE ASSOCIATION HAS A LETTER OF EXEMPTION FROM FEDERAL INCOME TAX, ISSUED BY THE INTERNAL REVENUE SERVICE AND FILED 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 ASSOCIAITON RECOGNIZED 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 PRIOR TO 2018. X false false false KENDALL HAWKINS OPERATIONS MANAGER 107854 45284 16180 169318 RUSTYN CARTER LINEMAN 108502 38413 17036 163951 THERESA SIMMONS MANAGER OF FINANCE 98040 42504 11512 152056 JOSEPH LAY LINEMAN 102828 22817 25768 151413 FORM 990, PAGE 6, PART VI, LINE 3 IN 2018, THE COOPERATIVE ENTERED INTO AN AGREEMENT WITH MACON ELECTRIC COOPERATIVE TO PAY FOR MANAGEMENT SERVICES PROVIDED BY TODD SCHROEDER. FORM 990, PAGE 6, PART VI, LINE 6 THE COOPERATIVE IS A MEMBERSHIP COOPERATIVE. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERSHIP AS A WHOLE CAN VOTE TO MAKE CHANGES. FORM 990, PAGE 6, PART VI, LINE 11B THE CFO REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS DURING A REGULAR BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C QUESTIONNAIRES ARE REQUIRED TO BE COMPLETED BY THE BOARD ON AN ANNUAL BASIS. FORM 990, PAGE 6, 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 OFFICER'S SALARY. THIS IS DONE ON AN ANNUAL BASIS. THE CEO IS NOW A CONTRACT EMPLOYEE. FORM 990, PAGE 6, 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 OFFICER'S SALARY. THIS IS DONE ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 19 BYLAWS ARE OFFERED TO ALL NEW MEMBERS; ALL OTHER DOCUMENTS ARE AVAILABLE AT ANY TIME UPON REQUEST. FORM 990, PART X FORM 990, PART IX, LINE 4 THE INSTRUCTIONS TO THE 2021 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, 2021. FORM 990, PART XI, LINE 9 ASSIGNMENT OF CY MARGINS TO MEMBERS 1,296,957 GAIN ON CAPITAL CREDITS 35,576 CHANGE IN OTHER COMPREHENSIVE INCOME -16,345 RETIREMENT OF CAPITAL CREDITS -452,099 OTHER CHANGES -62,281 TOTAL 801,808 FORM 990, PART XII FORM 990, PART XII, LINE 2 LEWIS COUNTY RURAL ELECTRIC COOPERATIVE ASSOCIATION'S 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.