2022-09-06T14:12:03-05:00 2021-12-31 BDO USA LLP 3601 C STREET STE 600 ANCHORAGE AK 99503 990 2021-01-01 920010172 Kodiak Electric Association Inc % DAN MENTH KODI 9074867700 PO Box 787 Kodiak AK 996150787 Darron Scott President/CEO 9074867700 2022-08-31 true Darron Scott 999009999 Nayyir Rawhani CPA P01772194 9072788878 2022-08-18 2 2021 2022-09-23 18:48:47Z DARRON SCOTT PO Box 787 Kodiak AK 996150787 25349033 false X www.kodiakelectric.com X 1941 AK RURAL ELECTRIC COOPERATIVE, PROVIDES GENERATION, TRANSMISSION, DISTRIBUTION, AND SALES OF ELECTRICITY TO APPROXIMATELY 6,000 METERS. 9 9 36 0 0 0 0 24601674 25237859 36693 33174 74500 78000 24712867 25349033 11465 11379 0 0 752264 769860 0 0 0 22084001 22056459 22847730 22837698 1865137 2511335 200587468 193354894 134504561 125064602 66082907 68290292 KODIAK ELECTRIC ASSOCIATION, INC. IS COMMITTED TO PROVIDE SAFE, RELIABLE ENERGY, AND A HIGH LEVEL OF SERVICE EXCELLENCE, TO ENHANCE THE QUALITY OF LIFE OF ITS MEMBERS AND OF ITS COMMUNITY. false false RURAL ELECTRIC COOPERATIVE, SALES, AND GENERATION OF ELECTRICITY TO APPROXIMATELY 6,000 METERS. false false false false false false false false false true false false false true true true false false false false false false false false false false true false true true false false true false false false false false false false false false false true true false false true 39 0 true 36 true false false false false false 25058253 290780 false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X DAN MENTH 9074867700 PO BOX 787 KODIAK AK 996150787 Darron Scott President/CEO 40.0 0.0 X 314090 0 141028 Lloyd Shanley Manager of Power Generation 40.0 0.0 X 203757 0 89652 Daniel Menth Manager of Finance & Admin. 40.0 0.15 X 176923 0 79018 Dustin Egdorf Manager of Operations 40.0 0.0 X 168809 0 78567 Michael Bryant Power Generation Technician 55.0 0.0 X 189780 0 52385 Ronald Sternberg Maint. Operator Electrician 51.0 0.0 X 183503 0 50376 Aaron Ellison Power Generation Tech 49.0 0.0 X 151661 0 49334 Linda Freed Director 2.0 0.15 X 9600 0 0 Tyler Kornelis Director 2.0 0.0 X 9600 0 0 Stosh Anderson Secretary-Treasurer 2.0 0.0 X X 8400 0 0 Benjamin Millstein Director 2.0 0.15 X 8400 0 0 Ron Acarregui Vice-Chairman 2.0 0.15 X X 8000 0 0 Jay Johnston Director 2.0 0.15 X 6800 0 0 Michael Brechan Chairman 2.0 0.0 X X 6400 0 0 Cliff Davidson Director 2.0 0.0 X 1600 0 0 Matthew Moir Director 2.0 0.0 X 0 0 0 1447323 0 540360 28 false true false General Electric International Inc 1 River Rd Bldg 53-203P SCHENECTADY NY 12345 Wind Turbine Support 188776 Carlos Tree Services Inc 2451 Cinnabor Loop ANCHORAGE AK 99507 Tree Trimming 135758 NISC PO Box 1147 MANDAN ND 58554 Software Provider 114333 3 0 ELECTRIC REVENUE 221000 24075643 24075643 PATRONAGE CAPITAL CREDITS 221000 982612 982612 POLE RENTALS 221000 179604 179604 25237859 33174 33174 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 78000 78000 78000 25349033 25237859 111174 11379 0 0 0 0 0 0 0 769860 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 163542 2672 0 0 0 132769 0 0 0 101944 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4066422 0 0 0 0 0 0 0 8392112 0 0 0 0 0 0 0 POWER PRODUCTION 3860856 0 0 0 DISTRIBUTION EXPENSE 2634115 ADMIN / GENERAL 1327000 TRANSMISSION EXPENSE 811189 563838 22837698 0 0 0 1495932 423369 202184 202184 0 0 1909598 3245956 0 0 0 0 0 0 3164755 3184542 1547035 1623413 294056716 111909320 189632308 182147396 0 0 58423 54054 2160710 2473980 0 0 416523 0 200587468 193354894 3229908 2888813 0 0 0 0 55778503 52742475 0 0 0 0 75040895 69059667 0 0 455255 373647 134504561 125064602 X 0 0 0 0 66082907 68290292 66082907 68290292 200587468 193354894 X 2511335 -303950 X false true X true false 0 1941391 1941391 0 144004021 32607198 111396823 147790587 79302122 68488465 320717 320717 182147396 0 DEFERRED CREDITS 291341 CONSUMER DEPOSITS 82306 373647 X 25349033 25349033 25349033 22837698 22837698 22837698 FROM 990, SCHEDULE D, PART X, LINE 2: The Association applies the provisions of Topic 740 of the FASB Accounting Standards Codification relating to accounting for uncertainty in income taxes. The Association annually reviews its tax return and positions taken in accordance with the recognition standards. The Association believes that it has no uncertain tax positions which would require disclosure or adjustment in these financial statements. true KEA Educational Foundation 1614 MILL BAY ROAD KODIAK AK 99615 270897796 501(c)(3) 10000 Support 1 SCH I, PART I, LINE 2: Kodiak Electric Association is represented on the board of the KEA Educational Foundation. X X X false false false Darron Scott President/CEO 314090 108750 32278 455118 Daniel Menth Manager of Finance & Admin. 176923 62641 16377 255941 Lloyd Shanley Manager of Power Generation 203757 72872 16780 293409 Dustin Egdorf Manager of Operations 168809 60643 17924 247376 Michael Bryant Power Generation Technician 189780 28364 24021 242165 Ronald Sternberg Maint. Operator Electrician 183503 26275 24101 233879 Aaron Ellison Power Generation Tech 151661 25313 24021 200995 A Kodiak Electric Association Inc 920010172 000000000 2009-12-17 12000000 Pillar Mountain Wind false true false B Kodiak Electric Association Inc 920010172 000000000 2011-08-16 25000000 High Penetration Wind false true false C KODIAK ELECTRIC ASSOCIATION INC 920010172 000000000 2014-02-28 2650000 High Penetration Wind false true false D Kodiak Electric Association Inc 920010172 000000000 2017-12-21 40000000 Qualified Hydro Facility false true false A 9750000 0 0 0 0 0 0 0 0 12000000 0 0 2009 false false true true B 15073529 0 25011087 0 549751 0 0 0 0 25011087 0 0 2014 false false true true C 1080921 0 2650626 0 0 0 0 0 0 2650626 0 0 2015 false false true true D 1003075 0 40548844 0 0 0 0 0 0 40548844 0 0 2019 false false true true A false false false false 0.00000 0.00000 0.00000 false false false false B false false false false 0.00000 0.00000 0.00000 false false false false C false false false false 0.00000 0.00000 0.00000 false false false false D false false false false 0.00000 0.00000 0.00000 false false false false A false false false false false false 0 false 0 false false B false false false false false false 0 false 0 false false C false false false false false false 0 false 0 false false D false false false false false false 0 false 0 false false A false B false C false D false Form 990, Schedule K, Part I, Line A, Part F: Clean renewable energy bond - wind generation 3 - 1.5 MW GE turbines Form 990, Schedule K, Part I, Line B, Part F: Clean renewable energy bond - high penetration wind Form 990, Schedule K, Part I, Line C, Part F: CLEAN RENEWABLE ENERGY BOND - HIGH PENETRATION WIND Form 990, Schedule K, Part I, Line D, Part F: CLEAN RENEWABLE ENERGY BOND - QUALIFIED HYDRO FACILITY FORM 990, PART VI, SECTION A, LINE 6: The association is organized to provide electric service to member residents in the Kodiak Island area, operating on a not-for-profit basis. FORM 990, PART VI, SECTION A, LINE 7A: Directors of the governing board are elected by members to represent the membership. FORM 990, PART VI, SECTION A, LINE 7B: Any amendments to the bylaws by the board of directors are subject to membership approval. FORM 990, PART VI, SECTION B, LINE 11: Manager of Finance/Admin receives draft copy from tax accountant. Manager of Finance/Admin reviews tax return with the President/CEO. President/CEO reviews with the entire board of directors at the regularly scheduled board meeting prior to submitting to the IRS. FORM 990, PART VI, SECTION B, LINE 12C: Board members are required to disclose and certify all financial interest in entities that compete with Kodiak Electric Association (KEA) or pose a conflict of interest, or have been employed by or shared a material financial interest with another director. Board members provide annual certification to disclose any conflicts of interest as per board policy #123-Conflicts of Interest. FORM 990, PART VI, SECTION B, LINE 15: THE PRESIDENT/CEO UTILIZES THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) TO ESTABLISH MARKET ON MANAGEMENT AND OTHER EXEMPT POSITIONS. THE BOARD OF DIRECTORS ALSO REVIEWS AND UTILIZES THE NRECA DATA WHEN SETTING THE PRESIDENT/CEO COMPENSATION. MANAGEMENT STAFF AND IBEW REPRESENTATIVES NEGOTIATE CONTRACT CHANGES FOR INSIDE AND OUTSIDE UNION POSITIONS. FORM 990, PART VI, SECTION C, LINE 19: Copies of Form 990, Form 1024, Conflict of Interest policy, and other non-sensitive governing documents will be made available to a member upon request. A member requesting information or data will complete and submit a "Member Information Request Form" to the President/CEO. Release of information will follow the KEA board policy #607. All costs incurred in providing requested information may be charged directly to the requesting member. The KEA board of directors utilizes digital communication devices; therefore, if a member wishes to attend a regular monthly meeting of the board of directors, electronic copies of the regular meeting packet are available at the KEA administrative office for use during the meeting. FORM 990, PART XI, LINE 9: Retirement of Patronage Capital Credits ($438,492) Increase in Other Equities $134,542 Kodiak Educational Foundation Inc 1614 Mill Bay Road KODIAK AK 99615 270897796 Charitable AK 501(c)(3) Line 7 KEA true Island Connections Inc 1614 Mill Bay Road KODIAK AK 99615 920171076 Document Scanning AK KEA C Corp 0 0 1.00000 false true false false false false false false false false false false false true true false false false false Form 990, Schedule R, Part IV, Line 1: The wholly owned subsidiary has been inactive in recent years and has been absorbed by the association effective December 31, 2021.