2025-06-20T09:25:32-05:00 2024-12-31 821349697 Dennis G Koch & Associates LLC PO Box 1007 Quincy IL 623061007 990 2024-01-01 440195703 Central Missouri Electric Cooperative Inc CENT 6608262900 PO Box 939 Sedalia MO 65302 Brian Jacobi General Manager 6608262900 2025-05-18 1 0 Dennis G Koch P01210686 2172248484 2025-05-18 X 2024 2025-03-06 01:10:19Z Brian Jacobi PO Box 939 Sedalia MO 65302 36685629 0 X www.cmecinc.com X Cooperative 1938 MO Provide safe, reliable, affordable electricity 9 9 38 0 0 0 0 0 35081044 36483902 199107 201727 0 0 35280151 36685629 0 0 2854297 2888917 509978 533980 0 0 0 29163147 30531095 32527422 33953992 2752729 2731637 61359343 64999257 7363507 8268894 53995836 56730363 Provide safe, reliable, affordable electricity 0 0 33953992 36685629 The Cooperative distributes electric energy to more than 11,000 rural consumer/owner meters. The Cooperative will continue to maintain and upgrade electric lines to provide reliable electric service on a cooperative basis. 33953992 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 27 0 1 38 1 0 0 0 0 0 35845124 840505 0 0 0 X 9 9 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Brittney Kahrs CPA 6608262900 North Hwy 65 Sedalia MO 65302 Brian Jacobi General Manager 55.00 X 230519 0 64193 Rance Walters Asst General Manager 45.00 X 160621 0 109304 Adisen Harms Jny Lineman 50.00 X 131850 0 33521 Christopher Brandes Jny Lineman 49.00 X 130559 0 34547 Robert Kenyon Foreman 46.00 X 123770 0 43700 Trenton Miller Jny Lineman 48.00 X 123501 0 36601 Jeremy Fisher Jny Lineman 48.00 X 123269 0 36166 Brittney Kahrs CFO 42.00 X 120940 0 36811 Ronald Bledsoe President 9.00 X X 10500 0 0 Jennifer Boatright Director 9.00 X 8050 0 0 Ronald Eickhoff Director 8.00 X 6650 0 0 Robert Leftwich Director 7.00 X 6650 0 0 David P Wood Secretary/Treasurer 9.00 X X 6300 0 0 Stephen Borgman Vice President 7.00 X X 5950 0 0 Robert Norton Director 6.00 X 3850 0 0 Alan Zimmerscheid Director 6.00 X 3850 0 0 Jeremy Boedeker Director 6.00 X 2450 0 0 1199279 0 394843 18 0 1 0 Hentges Tree Service 5905 Old Lohman Rd Jefferson City MO 65109 ROW Clearing 1539064 Power Line Consultants 614 Wal Mart Dr PMB 122 Farmington MO 63640 Line Construction 884340 Progressive Solutions LLC 106 W College St Marshall AR 72650 ROW Clearing 230278 3 Energy Sales 221000 34547839 34547839 Patronage Capital Credits 221000 1827121 1827121 Other Electric Revenue 221000 108942 108942 36483902 201727 201727 36685629 36685629 0 0 X 2888917 2888917 533980 533980 58094 58094 2099263 2099263 Cost of Energy 20881238 20881238 Distribution Expense-Ma 3880937 3880937 Administrative and Gene 1847825 1847825 Distribution Expense-Op 719108 719108 1044630 1044630 33953992 33953992 0 0 1153176 524672 1944819 1486045 5258755 3936834 2149656 1969432 104046 63434 64573868 27499651 32075071 37074217 18673820 19944623 61359343 64999257 2837849 2680556 1586562 2630025 2939096 2958313 7363507 8268894 X 212855 215745 0 0 53782981 56514618 53995836 56730363 61359343 64999257 X 2731637 2890 X X 0 1 X 1 0 7521 7521 2015978 1117572 898406 62550369 26382079 36168290 37074217 Central Electric Power Coop 18667626 C NRUCFC 13628 C Other Associated Organizations 698581 C Investments with NRUCFC 564788 C 19944623 Accrued Medical and Sick Leave 893025 Customer Deposits 482190 Advances for Construction 375914 Energy prepayments 421126 Employee Retention Credit 786058 2958313 X 36685629 0 36685629 0 36685629 31065075 0 31065075 2888917 2888917 33953992 Part X, Line 2: The cooperative evaluates the components of the annual test for maintenance of its tax-exempt status under section 501(c)(12) of the Internal Revenue Code of 1986, as amended. This process includes an analysis of whether the position the cooperative takes with regard to a particular item of income would meet the definition of an uncertain tax position under Financial Accounting Interpretation No. 48, Accounting for Uncertainty in Income Taxes. Part XII, Line 4b - Other Adjustments: Patronage Retirements included inexpenses as instructed by IRS 2,888,917. 1 X X 0 0 0 Brian Jacobi General Manager 229096 0 0 0 1423 0 37713 0 26480 0 294712 0 0 0 Rance Walters Asst General Manager 158555 0 0 0 2066 0 83117 0 26187 0 269925 0 0 0 Adisen Harms Jny Lineman 131648 0 0 0 202 0 8261 0 25260 0 165371 0 0 0 Christopher Brandes Jny Lineman 130323 0 0 0 236 0 9566 0 24981 0 165106 0 0 0 Robert Kenyon Foreman 123324 0 0 0 446 0 18787 0 24913 0 167470 0 0 0 Trenton Miller Jny Lineman 123173 0 0 0 328 0 10875 0 25726 0 160102 0 0 0 Jeremy Fisher Jny Lineman 123016 0 0 0 253 0 10440 0 25726 0 159435 0 0 0 Brittney Kahrs CFO 120323 0 0 0 617 0 11032 0 25779 0 157751 0 0 0 Part I, Line 3 Compensation of the General Manager is done by comparing the salaries of like-sized Electric Cooperatives in similar financial and physical condition, neighboring investor owned utilities and other comparative data. The Board of Directors approve the compensation package annually. Form 990, Part VI, Section A, line 6 Every electric service customer of the cooperative is a member/owner and has a right to a vote at the cooperative's annual meeting. Form 990, Part VI, Section A, line 7a Members of the board of directors are elected by the member/owners of the cooperative at the annual meeting. Form 990, Part VI, Section B, line 11b The Federal Form 990 is presented to and discussed by the Board of Directors and formally approved before the form is filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Cooperative's compliance officer is responsible for monitoring compliance with the Cooperative's conflict of interest policiy. Form 990, Part VI, Section B, line 15 The process for determining the General Manager's compensation by the Central Missouri Electric board of directors included a review of the General Manager's performance, comparisons of other General Manager salaries in the State of Missouri and in the Midwest and an in depth deliberation before the ultimate decision was made setting the general manager's compensation. All of this is set forth in the Minutes of the Central Missouri Electric Board of Directors, such minutes were approved by the full board. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policies and financial statements are available for public inspection by contacting the General Manager at the Cooperative. Part IX, Line 4 100% of Patronage Margins are allocated to members. A deduction for retired patronage capital paid to members was deducted on Part IX, Line 4. Form 990, Part XI, line 9: Memberships 2,890. Part 11, Line 2c The board of directors meets with the independent auditor to review and discuss the auditor's report and any other correspondence (findings, governance issues etc). The full board votes to accept the auditor's report on the financial statements.