KANSAS ELECTRIC POWER COOPERATIVE INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- KANSAS ELECTRIC POWER COOPERATIVE INC (EIN 48-0836984)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-09
- IRS object ID
- 202243139349302929
- Schema version
- 2021v4.2
- 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 | 2022-11-09T12:10:40-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 481066439 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BT&CO PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4301 SW HUNTOON ST | AddressLine1Txt |
| City | TOPEKA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480836984 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KANSAS ELECTRIC POWER COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KANS | BusinessNameControlTxt |
| Phone | 7852737010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 SW CORPORATE VIEW | AddressLine1Txt |
| City | TOPEKA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66615 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUZANNE LANE | PersonNm |
| Person Title | EXEC VP & CEO | PersonTitleTxt |
| Phone | 7852737010 | PhoneNum |
| Signature | 2022-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SUZANNE | PersonFirstNm |
| Person Last | LANE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | REBECCA SHAW | PreparerPersonNm |
| PTIN | P01275425 | PTIN |
| Phone | 7852343427 | PhoneNum |
| Preparation | 2022-11-04 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUZANNE LANE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 SW CORPORATE VIEW | AddressLine1Txt |
| City | TOPEKA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66615 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $155,298,946 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.KEPCO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1975 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | TO PROCURE AN ADEQUATE AND RELIABLE POWER SUPPLY FOR THE ORGANIZATION'S 16 DISTRIBUTION RURAL ELECTRIC COOPERATIVE MEMBER/OWNERS AT A REASONABLE COST. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 23 | TotalVolunteersCnt |
| Total Gross UBI | $309,598 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $148,382,873 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $153,916,453 | CYProgramServiceRevenueAmt |
| PY Investment Income | $951,063 | PYInvestmentIncomeAmt |
| CY Investment Income | $550,960 | CYInvestmentIncomeAmt |
| PY Other Revenue | $519,402 | PYOtherRevenueAmt |
| CY Other Revenue | $831,533 | CYOtherRevenueAmt |
| PY Total Revenue | $149,853,338 | PYTotalRevenueAmt |
| CY Total Revenue | $155,298,946 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,594,477 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,569,554 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $145,286,532 | PYOtherExpensesAmt |
| CY Other Expenses | $149,660,992 | CYOtherExpensesAmt |
| PY Total Expenses | $149,881,009 | PYTotalExpensesAmt |
| CY Total Expenses | $154,230,546 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$27,671 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,068,400 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $303,130,738 | TotalAssetsBOYAmt |
| Total Assets EOY | $324,892,215 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $226,670,304 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $245,226,708 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $76,460,434 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $79,665,507 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROCURE AN ADEQUATE AND RELIABLE POWER SUPPLY FOR THE ORGANIZATION'S 16 DISTRIBUTION RURAL ELECTRIC COOPERATIVE MEMBER/OWNERS AT A REASONABLE COST. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDE ELECTRICITY TO 16 MEMBER/OWNER DISTRIBUTION COOPERATIVES. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 26 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Members And Shr Gross Income | $153,211,739 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $2,087,207 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLEEN WELLS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7852737010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 SW CORPORATE VIEW | AddressLine1Txt |
| City | TOPEKA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66615 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| KEVIN COMPTON | |||||||
| TRUSTEE | 2.00 | Yes (X) | $8,568 | $0 | $0 | ||
| DOUGLAS JACKSON | |||||||
| PRESIDENT | 6.20 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| STEVEN O FOSS | |||||||
| VICE-PRESIDENT | 2.90 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| BRYAN W COOVER | |||||||
| TREASURER | 2.90 | Yes (X) | $9,164 | $0 | $0 | Yes (X) | |
| LARRY FROESE | |||||||
| SECRETARY | 3.10 | Yes (X) | $10,116 | $0 | $0 | Yes (X) | |
| PAUL UNRUH | |||||||
| TRUSTEE | 5.00 | Yes (X) | $9,044 | $0 | $0 | ||
| DENNIS SVANES | |||||||
| TRUSTEE | 2.20 | Yes (X) | $0 | $0 | $0 | ||
| JOHN SCHON | |||||||
| TRUSTEE | 2.30 | Yes (X) | $8,568 | $0 | $0 | ||
| KIRK THOMPSON | |||||||
| TRUSTEE | 3.10 | Yes (X) | $0 | $0 | $0 | ||
| MIKE MORTON | |||||||
| TRUSTEE | 3.10 | Yes (X) | $0 | $0 | $0 | ||
| DONALD METZEN | |||||||
| TRUSTEE | 3.00 | Yes (X) | $9,520 | $0 | $0 | ||
| DAN HUBERT | |||||||
| TRUSTEE | 2.70 | Yes (X) | $9,044 | $0 | $0 | ||
| CHUCK GOECKEL | |||||||
| TRUSTEE | 2.70 | Yes (X) | $0 | $0 | $0 | ||
| TIM LINDAHL | |||||||
| TRUSTEE | 2.20 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY POWER | |||||||
| TRUSTEE | 1.50 | Yes (X) | $0 | $0 | $0 | ||
| MARK SCHEIBE | |||||||
| TRUSTEE | 2.70 | Yes (X) | $0 | $0 | $0 | ||
| SUZANNE LANE | |||||||
| EXEC VP & CEO | 40.00 | $409,806 | $0 | $117,637 | Yes (X) | ||
| MARK DOLJAC | |||||||
| EXEC DIR, REGULATORY AFFAI | 40.00 | $145,535 | $0 | $75,934 | Yes (X) | ||
| SUSAN CUNNINGHAM | |||||||
| SR VP, REG & GOV'T AFFAIRS, & GEN COUNSEL | 40.00 | $205,598 | $0 | $84,483 | Yes (X) | ||
| MARK BARBEE | |||||||
| SR VP & COO | 40.00 | $219,755 | $0 | $171,606 | Yes (X) | ||
| RICHARD JOHNSON | |||||||
| EXEC DIR, ENGINEERING | 40.00 | $162,256 | $0 | $71,198 | Yes (X) | ||
| COLEEN WELLS | |||||||
| SR VP & CFO | 40.00 | $238,721 | $0 | $184,855 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,445,695 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $705,713 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| K&L GATES LLP | |||||
| 2300 MAIN STREET SUITE 900 | KANSAS CITY | MO | 64108 | LEGAL ASSISTANCE | $702,330 |
| GDS ASSOCIATES INC | |||||
| 1850 PARKWAY PLACE SUITE 800 | MARIETTA | GA | 30067 | CONSULTING | $173,111 |
| ACES | |||||
| 4140 WEST 99TH STREET | CARMEL | IN | 46032 | ENERGY MANAGEMENT | $111,480 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF ELECTRICITY | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $153,916,453 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $153,916,453 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $153,916,453 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $550,960 | TotalRevenueColumnAmt |
| Exclusion | $550,960 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,694 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,694 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,694 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $3,694 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER INCOME | 900099 | $521,935 | $521,935 | |
| ADMINISTRATIVE SERVICES | 561000 | $305,904 | $305,904 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $827,839 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $155,298,946 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $154,438,388 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $309,598 | UnrelatedBusinessRevenueAmt |
| Exclusion | $550,960 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $642,985 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,479,903 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $614,495 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $636,320 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,851 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,253,474 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,328,750 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $105,075,132 |
| PLANT OPERATIONS | $15,709,954 |
| PLANT MAINTENANCE | $4,856,380 |
| NUCLEAR FUEL | $3,255,237 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,182,065 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $154,230,546 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,598,637 | BOYAmt |
| EOY | $4,813 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,000,000 | BOYAmt |
| EOY | $30,599,384 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,078,522 | BOYAmt |
| EOY | $11,463,026 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,119,212 | BOYAmt |
| EOY | $7,036,253 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,258,759 | BOYAmt |
| EOY | $16,493,835 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $395,194,391 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $198,672,079 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,041,396 | BOYAmt |
| EOY | $196,522,312 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,564,951 | BOYAmt |
| EOY | $40,659,529 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,362,681 | BOYAmt |
| EOY | $11,072,740 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,106,580 | BOYAmt |
| EOY | $11,040,323 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,130,738 | BOYAmt |
| EOY | $324,892,215 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,599,489 | BOYAmt |
| EOY | $30,107,464 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,274 | BOYAmt |
| EOY | $235,743 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,565,834 | BOYAmt |
| EOY | $154,580,039 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,282,707 | BOYAmt |
| EOY | $60,303,462 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,670,304 | BOYAmt |
| EOY | $245,226,708 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,200 | BOYAmt |
| EOY | $3,200 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,457,234 | BOYAmt |
| EOY | $79,662,307 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,460,434 | BOYAmt |
| EOY | $79,665,507 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,130,738 | BOYAmt |
| EOY | $324,892,215 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,068,400 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,136,673 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $3,000 | PoliticalExpendituresAmt |
| Expended527 Activities | $3,000 | Expended527ActivitiesAmt |
| Total Exempt Function Expend | $3,000 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (1) | Form1120POLFiledInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | KEPCO EMPLOYS AN INDIVIDUAL WHO ALLOCATES APPROXIMATELY TWENTY-FIVE TO THIRTY PERCENT OF HIS TIME LOBBYING AT THE STATE LEVEL. THIS TIME INCLUDES ATTENDING COMMITTEE AND INTERIM MEETINGS, TESTIFYING BEFORE COMMITTEES, ATTENDING REGULATORY MEETINGS, ATTENDING FUNDRAISERS, AND PERFORMING OTHER ASSOCIATED ACTIVITIES WITHIN THE LEGISLATIVE AND POLITICAL PROCESS. THIS INDIVIDUAL ALSO PARTICIPATES IN NRECA'S GRASSROOTS LEGISLATIVE CONFERENCE IN WASHINGTON, D.C. UNDER THE ADVISEMENT OF THIS EMPLOYEE, KEPCO MAKES CONTRIBUTIONS EACH YEAR TO POLITICAL CANDIDATES AT THE STATE AND FEDERAL LEVEL, WITH CONCURRENCE OF THE BOARD. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $864,318 | OtherCostOrOtherBasisAmt |
| Book Value | $864,318 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,144,690 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,148,286 | DepreciationAmt |
| Book Value | $996,404 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $381,735,977 | OtherCostOrOtherBasisAmt |
| Depreciation | $197,523,793 | DepreciationAmt |
| Book Value | $184,212,184 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,449,406 | OtherCostOrOtherBasisAmt |
| Book Value | $10,449,406 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $196,522,312 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| WOLF CREEK DECOMMISSIONING REGULATORY LIABILITY | $14,487,065 |
| WOLF CREEK DECOMMISSIONING LIABILITY | $33,957,829 |
| WOLF CREEK OPERATING LIABILITY | $11,858,568 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $60,303,462 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| SUZANNE LANE | ||||||||||||||
| EXEC VP & CEO | $409,806 | $0 | $0 | $0 | $0 | $0 | $89,427 | $0 | $28,210 | $0 | $527,443 | $0 | $0 | $0 |
| COLEEN WELLS | ||||||||||||||
| SR VP & CFO | $238,721 | $0 | $0 | $0 | $0 | $0 | $159,073 | $0 | $25,782 | $0 | $423,576 | $0 | $0 | $0 |
| MARK BARBEE | ||||||||||||||
| SR VP & COO | $219,755 | $0 | $0 | $0 | $0 | $0 | $151,609 | $0 | $19,997 | $0 | $391,361 | $0 | $0 | $0 |
| SUSAN CUNNINGHAM | ||||||||||||||
| SR VP, REG & GOV'T AFFAIRS, & GEN CO | $205,598 | $0 | $0 | $0 | $0 | $0 | $66,839 | $0 | $17,644 | $0 | $290,081 | $0 | $0 | $0 |
| RICHARD JOHNSON | ||||||||||||||
| EXEC DIR, ENGINEERING | $162,256 | $0 | $0 | $0 | $0 | $0 | $50,630 | $0 | $20,568 | $0 | $233,454 | $0 | $0 | $0 |
| MARK DOLJAC | ||||||||||||||
| EXEC DIR, REGULATORY AFFAI | $145,535 | $0 | $0 | $0 | $0 | $0 | $65,201 | $0 | $10,733 | $0 | $221,469 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION PAID HEALTH CLUB DUES FOR THE FOLLOWING PERSONS: THE SR VP & CFO, SR VP OF ENGINEERING & OPERATIONS, SR VP OF REG & GOVERNMENT AFFAIRS & GENERAL COUNSEL, AND EXECUTIVE DIRECTOR OF ENGINEERING. THE DUES WERE INCLUDED AS TAXABLE COMPENSATION ON EACH PERSON'S W-2. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOLF CREEK NUCLEAR OPERATING CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | 3 EMPLOYEES OF KEPCO ARE ON WCNOC BOARD | RelationshipDescriptionTxt |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION IS GOVERNED BY A BOARD OF TRUSTEES REPRESENTING EACH OF ITS 16 MEMBER/OWNERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER IS ENGAGED IN THE BUSINESS OF THE DISTRIBUTION OF ELECTRIC ENERGY. EACH MEMBER ACTS THROUGH A TRUSTEE REPRESENTATIVE OR ALTERNATE TRUSTEE REPRESENTATIVE, WHO IS AN EMPLOYEE OR MEMBER OF THE BOARD OF THAT MEMBER TRUSTEE. THE TRUSTEE SHALL CHOOSE THE TRUSTEE REPRESENTATIVE OR ALTERNATE TRUSTEE REPRESENTATIVE. THE OFFICERS OF THE BOARD MUST BE FROM THE BOARD OF TRUSTEES AND ARE ELECTED BY A MAJORITY VOTE OF THE TRUSTEE REPRESENTATIVES AT THE BOARD MEETING FOLLOWING THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 RETURN IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE RETURN IS THEN REVIEWED INTERNALLY BY MANAGEMENT PRIOR TO FILING WITH THE IRS. A COPY OF THE FORM 990 IS MADE AVAILABLE TO MEMBERS OF THE GOVERNING BODY PRIOR TO FILING, AT THE SEPTEMBER 2022 BOARD MEETING. IF NO OBJECTIONS ARE MADE THE 990 IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. THE BOARD MEMBERS ARE MADE AWARE OF THE POLICY ON AN ANNUAL BASIS. WHEN BOARD MEMBERS OR EMPLOYEES COME FORWARD WITH CONFLICTS OF INTEREST, THE ORGANIZATION ENFORCES THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15A | ANNUALLY THE BOARD OF TRUSTEES MEETS TO DETERMINE THE COMPENSATION OF THE ORGANIZATION'S CEO. THE MEETING IS HELD IN EXECUTIVE SESSION. THE COMPENSATION IS BASED ON COMPARABLE ELECTRIC COOPERATIVES THROUGHOUT THE COUNTRY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | WCNOC DEFINED BENEFIT PENSION PLANS: NET GAIN ARISING DURING YEAR 1,134,275. PENSION COSTS 1,002,398. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEPCO SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4877 | AddressLine1Txt |
| City | TOPEKA | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66604 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 481210508 | EIN |
| Primary Activities | ENGINEERING | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Share Of EOY Assets | $220,467 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEPCO SERVICES INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | S | TransactionTypeTxt |
| Involved | $305,904 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |