PIONEER ELECTRIC COOPERATIVE INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- PIONEER ELECTRIC COOPERATIVE INC (EIN 48-0493444)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-09-21
- IRS object ID
- 202122649349301702
- Schema version
- 2020v4.1
- 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 | 2021-09-21T17:00:25-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 W RIVERSIDE AVENUE STE 1800 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480493444 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIONEER ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PION | BusinessNameControlTxt |
| Phone | 6203564111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 W OKLAHOMA | AddressLine1Txt |
| City | ULYSSES | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN J EPPERSON | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6203564111 | PhoneNum |
| Signature | 2021-09-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | STEPHEN | PersonFirstNm |
| Person Last | EPPERSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EMINA O CRESSWELL CPA | PreparerPersonNm |
| PTIN | P01217304 | PTIN |
| Phone | 5097472600 | PhoneNum |
| Preparation | 2021-09-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN J EPPERSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 W OKLAHOMA | AddressLine1Txt |
| City | ULYSSES | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $79,390,519 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PIONEERELECTRIC.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | SALE OF ELECTRICITY TO MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 77 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $2,641,034 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $78,784,026 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $73,205,588 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,005,781 | PYInvestmentIncomeAmt |
| CY Investment Income | $984,231 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,644,608 | PYOtherRevenueAmt |
| CY Other Revenue | $5,073,561 | CYOtherRevenueAmt |
| PY Total Revenue | $82,434,415 | PYTotalRevenueAmt |
| CY Total Revenue | $79,263,380 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $103,657 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $87,562 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $8,896,124 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $4,623,789 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,390,218 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,921,578 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $64,044,416 | PYOtherExpensesAmt |
| CY Other Expenses | $62,286,821 | CYOtherExpensesAmt |
| PY Total Expenses | $82,434,415 | PYTotalExpensesAmt |
| CY Total Expenses | $76,919,750 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,343,630 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $266,111,063 | TotalAssetsBOYAmt |
| Total Assets EOY | $266,825,442 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $83,131,535 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $82,558,531 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $182,979,528 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $184,266,911 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO BE THE DYNAMIC REGIONAL PROVIDER OF SAFE, RELIABLE ENERGY PRODUCTS AND SERVICES, WORKING TO IMPROVE THE LIVES OF OUR MEMBER-OWNERS AND CUSTOMERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | DISTRIBUTED ELECTRICITY TO APPROXIMATELY 17,000 RETAIL ELECTRIC METERS OF PIONEER ELECTRIC COOPERATIVE AND APPROXIMATELY 17,000 RETAIL ELECTRIC METERS WHO ARE SERVED THROUGH SOUTHERN PIONEER ELECTRIC COMPANY, A WHOLLY OWNED SUBSIDIARY. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | 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 | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | 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 | 0 | 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 | 346 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 77 | 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 |
| Members And Shr Gross Income | $75,137,525 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $4,126,474 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHANTRY C SCOTT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6203564111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 W OKLAHOMA | AddressLine1Txt |
| City | ULYSSES | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| ALFRED ALEXANDER | |||||||||
| VICE PRESIDENT | 2.00 | 0.50 | Yes (X) | Yes (X) | $22,783 | $0 | $0 | ||
| JOHN R JURY | |||||||||
| SECRETARY/TREASURER | 2.00 | 0.50 | Yes (X) | Yes (X) | $22,100 | $0 | $0 | ||
| MARTIE FLOYD | |||||||||
| PRESIDENT | 2.00 | 0.60 | Yes (X) | Yes (X) | $22,100 | $0 | $0 | ||
| MICHAEL BREWER | |||||||||
| TRUSTEE | 1.00 | 0.60 | Yes (X) | $44,600 | $0 | $0 | |||
| JAMES N BELL | |||||||||
| TRUSTEE | 3.00 | 2.00 | Yes (X) | $37,800 | $0 | $0 | |||
| FREDERICK L CLAASSEN | |||||||||
| TRUSTEE | 2.00 | 0.50 | Yes (X) | $27,781 | $0 | $0 | |||
| JEFF MOYER | |||||||||
| TRUSTEE | 2.00 | 0.30 | Yes (X) | $22,800 | $0 | $0 | |||
| CHARLES E MILBURN | |||||||||
| TRUSTEE | 2.00 | 0.50 | Yes (X) | $21,800 | $0 | $0 | |||
| MELVIN WINGER | |||||||||
| TRUSTEE (THRU 09/20) | 0.20 | 0.10 | Yes (X) | $12,800 | $0 | $0 | |||
| STEVEN ARNOLD | |||||||||
| TRUSTEE | 0.40 | 0.20 | Yes (X) | $7,200 | $0 | $0 | |||
| STEPHEN EPPERSON | |||||||||
| CEO | 26.04 | 17.62 | Yes (X) | $464,536 | $0 | $266,874 | |||
| CHANTRY SCOTT | |||||||||
| CFO | 20.83 | 21.12 | Yes (X) | $220,599 | $0 | $119,100 | |||
| RANDALL MAGNISON | |||||||||
| EXECUTIVE VP & ASSISTANT CEO | 24.59 | 20.91 | $297,381 | $0 | $190,486 | Yes (X) | |||
| LINDSAY CAMPBELL | |||||||||
| EXECUTIVE VP & GENERAL COUNSEL | 24.94 | 16.10 | $275,374 | $0 | $89,724 | Yes (X) | |||
| GEORGE BUSHNELL | |||||||||
| VP OF OPERATIONS & ENGINEERING | 19.92 | 21.00 | $226,480 | $0 | $110,425 | Yes (X) | |||
| ANITA WENDT | |||||||||
| VP OF ENERGY SERVICES | 30.30 | 12.32 | $175,389 | $0 | $95,764 | Yes (X) | |||
| MICHAEL HANEY | |||||||||
| OPERATIONS & ENGINEERING MANAGER | 41.06 | 0.00 | $345,945 | $0 | $94,838 | Yes (X) | |||
| CLINTON MEIER | |||||||||
| OPERATIONS & ENGINEERING MANAGER | 4.90 | 44.52 | $175,860 | $0 | $161,008 | Yes (X) | |||
| SHERRY EASTON | |||||||||
| ACCOUNTING MANAGER | 24.96 | 24.25 | $166,635 | $0 | $78,519 | Yes (X) | |||
| ROSS RILEY | |||||||||
| OPERATIONS SUPERVISOR | 43.13 | 0.00 | $159,156 | $0 | $120,805 | Yes (X) | |||
| NEAL MANGELS | |||||||||
| APPARATUS METERING COORDINATOR | 47.56 | 1.27 | $158,972 | $0 | $92,656 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,908,091 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,420,199 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 33 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| J AND J POWERLINE CONTR INC | |||||
| PO BOX 861 | DODGE CITY | KS | 67801 | CONTRACT LINE LABOR | $1,465,355 |
| IES COMMERCIAL INC | |||||
| PO BOX 27 | HOLDREGE | NE | 68949 | CONTRACT SUBSTATION WORK | $1,110,789 |
| OSMOSE UTILITIES SERVICES INC | |||||
| PO BOX 117284 | ATLANTA | GA | 30368 | CONTRACT POLE TESTING | $524,970 |
| NISC | |||||
| PO BOX 1147 | MANDAN | ND | 58554 | CONTRACT COMPUTER AND SOFTWARE SUPPORT | $329,948 |
| ATWELL | |||||
| TWO TOWNE SQUARE SUITE 700 | SOUTHFIELD | MI | 48076 | CONTRACT PROFESSIONAL SERVICES SUBSTATIO | $189,804 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SALES OF ELETRICITY | 221000 | $70,609,616 | $70,609,616 | |
| CAPITAL CREDITS | 900099 | $2,528,030 | $2,528,030 | |
| SERVICE REVENUE | 900099 | $38,066 | $38,066 | |
| POLE RENTAL INCOME | 900099 | $29,876 | $29,876 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $73,205,588 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $921,409 | TotalRevenueColumnAmt |
| Exclusion | $921,409 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $159,700 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $96,878 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $62,822 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,822 | TotalRevenueColumnAmt |
| Exclusion | $62,822 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $27,390 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $30,261 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,871 | TotalRevenueColumnAmt |
| Exclusion | -$2,871 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| MANAGEMENT FEES | 900099 | $2,641,034 | $2,641,034 | |
| UNAPPROPROPRIATED SUB EARNINGS | 221000 | $2,343,630 | $2,343,630 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $91,768 | TotalRevenueColumnAmt |
| Exclusion | $91,768 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $5,076,432 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $79,263,380 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $73,175,712 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $2,641,034 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,446,634 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,829 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,733 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,623,789 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,542,302 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,850,739 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,462,917 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,584,136 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,484 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,334 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,039 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,249 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,429 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,824 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,243 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,027 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,600,042 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,405,932 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $47,641,368 |
| ADMIN & GENERAL EXPENSE | $4,859,334 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,919,750 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,921,978 | BOYAmt |
| EOY | $776,043 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,546,938 | BOYAmt |
| EOY | $8,928,952 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,472 | BOYAmt |
| EOY | $10,220 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $690,546 | BOYAmt |
| EOY | $711,420 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,904,461 | BOYAmt |
| EOY | $2,203,595 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,633,206 | BOYAmt |
| EOY | $4,277,634 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $170,762,024 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $47,136,254 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,587,769 | BOYAmt |
| EOY | $123,625,770 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,814,693 | BOYAmt |
| EOY | $126,291,808 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,111,063 | BOYAmt |
| EOY | $266,825,442 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,775,693 | BOYAmt |
| EOY | $8,104,501 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,036,365 | BOYAmt |
| EOY | $72,794,819 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,319,477 | BOYAmt |
| EOY | $1,659,211 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,131,535 | BOYAmt |
| EOY | $82,558,531 | 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 | $0 | BOYAmt |
| EOY | $0 | 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 | $182,979,528 | BOYAmt |
| EOY | $184,266,911 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,979,528 | BOYAmt |
| EOY | $184,266,911 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,111,063 | BOYAmt |
| EOY | $266,825,442 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,343,630 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$1,056,247 | 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 D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $849,744 | OtherCostOrOtherBasisAmt |
| Book Value | $849,744 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,792,605 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,730,141 | DepreciationAmt |
| Book Value | $7,062,464 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $154,189,859 | OtherCostOrOtherBasisAmt |
| Depreciation | $42,689,461 | DepreciationAmt |
| Book Value | $111,500,398 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,929,816 | OtherCostOrOtherBasisAmt |
| Depreciation | $716,652 | DepreciationAmt |
| Book Value | $4,213,164 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $123,625,770 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVEST IN ASSOC ORGS-NONGENERAL FUNDS | $929,131 | C |
| INVEST IN ASSOC ORGS-OTHER GENERAL FUNDS | $1,676,449 | C |
| INVEST IN ASSOC ORGS-PATRONAGE CAP | $81,488,555 | C |
| INVEST IN ECON DEV PROJECTS | $471,864 | C |
| INVESTMENT IN SUBSIDIARY | $29,849,065 | C |
| OTHER INVESTMENTS | $1,727,505 | C |
| SPECIAL FUNDS | $10,149,239 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $126,291,808 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS | $600,462 |
| CUSTOMER DEPOSITS | $1,058,749 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,659,211 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COOPERATIVE IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(12). THE STATE OF KANSAS RECOGNIZES THIS EXEMPTION FOR STATE INCOME TAX PURPOSES. TAX POSITIONS ARE RECOGNIZED IF IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE TAX POSITION WILL BE REALIZED OR SUSTAINED UPON EXAMINATION. THE TERM MORE LIKELY THAN NOT MEANS A LIKELIHOOD OF MORE THAN 50%; THE TERMS EXAMINED AND UPON EXAMINATION ALSO INCLUDE RESOLUTION OF THE RELATED APPEALS OR LITIGATION PROCESSES, IF ANY. A TAX POSITION THAT MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD IS INITIALLY AND SUBSEQUENTLY MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. THE DETERMINATION OF WHETHER OR NOT A TAX POSITION HAS MET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD CONSIDERS THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE REPORTING DATE AND IS SUBJECT TO MANAGEMENT'S JUDGMENT. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| AMERICAN LEGION POST 79 TOTAL | |||||||
| PO BOX 116 | ULYSSES | KS | 67880 | 480515957 | 501(C)(19) | $9,000 | ROOF REPAIR |
| STEVENS COUNTY 4-H COUNCIL | |||||||
| 114 E FIFTH STREET | HUGOTON | KS | 67951 | 481106652 | 501(C)(3) | $9,000 | ROOF REPAIR |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (5 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|
| COLLEGE SCHOLARSHIPS | 18 | $23,000 | |||
| YOUTH TOURS | 4 | $320 | |||
| COUNTY FAIRS-DONATIONS TO LIVESTOCK SALES | 12 | $14,002 | |||
| SENIOR MEALS | 389 | $2,311 | |||
| BOB WILSON HOSPITAL | $100 | FMV | PIZZA FOR WORKERS AT THE HOSPITAL |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS ARE PROVIDED FOR THE FIRST SEMESTER ONLY AND ARE PAID DIRECTLY TO THE STUDENTS' CHOICE OF COLLEGE OR SECONDARY EDUCATION. THERE ARE NO ADDITIONAL DOLLARS PROVIDED. YOUTH TOUR DOLLARS ARE PAID DIRECTLY TO THE YOUTH TOUR PROGRAM, NOT TO THE INDIVIDUAL. OTHER ASSISTANCE IS TYPICALLY A ONE-TIME OCCURRENCE AND OF A MINIMAL DOLLAR AMOUNT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEPHEN EPPERSON | ||||||||||||||
| CEO | $445,203 | $0 | $9,100 | $0 | $10,233 | $0 | $241,409 | $0 | $25,465 | $0 | $731,410 | $0 | $0 | $0 |
| CHANTRY SCOTT | ||||||||||||||
| CFO | $204,983 | $0 | $200 | $0 | $15,416 | $0 | $93,135 | $0 | $25,965 | $0 | $339,699 | $0 | $0 | $0 |
| RANDALL MAGNISON | ||||||||||||||
| EXECUTIVE VP & ASSISTANT CEO | $266,938 | $0 | $9,064 | $0 | $21,379 | $0 | $172,070 | $0 | $18,416 | $0 | $487,867 | $0 | $0 | $0 |
| LINDSAY CAMPBELL | ||||||||||||||
| EXECUTIVE VP & GENERAL COUNSEL | $249,904 | $0 | $200 | $0 | $25,270 | $0 | $79,331 | $0 | $10,393 | $0 | $365,098 | $0 | $0 | $0 |
| GEORGE BUSHNELL | ||||||||||||||
| VP OF OPERATIONS & ENGINEERING | $197,895 | $0 | $200 | $0 | $28,385 | $0 | $91,299 | $0 | $19,126 | $0 | $336,905 | $0 | $0 | $0 |
| ANITA WENDT | ||||||||||||||
| VP OF ENERGY SERVICES | $165,977 | $0 | $372 | $0 | $9,040 | $0 | $77,545 | $0 | $18,219 | $0 | $271,153 | $0 | $0 | $0 |
| MICHAEL HANEY | ||||||||||||||
| OPERATIONS & ENGINEERING MANAGER | $176,710 | $0 | $200 | $0 | $169,035 | $0 | $77,262 | $0 | $17,576 | $0 | $440,783 | $0 | $0 | $0 |
| CLINTON MEIER | ||||||||||||||
| OPERATIONS & ENGINEERING MANAGER | $165,237 | $0 | $200 | $0 | $10,423 | $0 | $136,843 | $0 | $24,165 | $0 | $336,868 | $0 | $0 | $0 |
| SHERRY EASTON | ||||||||||||||
| ACCOUNTING MANAGER | $155,578 | $0 | $200 | $0 | $10,857 | $0 | $51,606 | $0 | $26,913 | $0 | $245,154 | $0 | $0 | $0 |
| ROSS RILEY | ||||||||||||||
| OPERATIONS SUPERVISOR | $150,173 | $0 | $683 | $0 | $8,300 | $0 | $94,640 | $0 | $26,165 | $0 | $279,961 | $0 | $0 | $0 |
| NEAL MANGELS | ||||||||||||||
| APPARATUS METERING COORDINATOR | $154,781 | $0 | $559 | $0 | $3,632 | $0 | $68,491 | $0 | $24,165 | $0 | $251,628 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | IN 2020, S. EPPERSON AND L. CAMPBELL PARTICIPATED IN 457(F) PLANS AND ACCRUED AMOUNTS OF $46,083 AND $19,826 RESPECTIVELY. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (4 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan From OrganizationLoanFromOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| STEVE EPPERSON | |||||||
| OFFICER | COMPUTER PURCHASE | Yes (X) | $1,847 | $895 | 0 | Yes (1) | Yes (1) |
| STEVE EPPERSON | |||||||
| OFFICER | COMPUTER PURCHASE | Yes (X) | $3,656 | $75 | 0 | Yes (1) | Yes (1) |
| RANDALL MAGNISON | |||||||
| KEY EMPLOYEE | PAYROLL LAG TRANSITION LOAN | Yes (X) | $6,250 | $6,250 | 0 | Yes (1) | Yes (1) |
| CHANTRY SCOTT | |||||||
| OFFICER | PAYROLL LAG TRANSITION LOAN | Yes (X) | $3,000 | $3,000 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $10,220 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | NINE TRUSTEES RECEIVED TOTAL COMPENSATION EXCEEDING $10,000 DURING THE TAX YEAR. ALL TRUSTEES, OFFICERS, AND KEY EMPLOYEES ARE INVOLVED IN TRANSACTIONS WITH A RELATED ORGANIZATION, DUE TO THEIR POSITION AS A DIRECTOR FOR SOUTHERN PIONEER COMPANY, A RELATED ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 2 | ALL TRUSTEES, OFFICERS, AND KEY EMPLOYEES HAVE A BUSINESS RELATIONSHIP WITH OTHER TRUSTEES, OFFICERS AND KEY EMPLOYEES DUE TO THEIR POSITION EITHER AS A DIRECTOR, OFFICER OR KEY EMPLOYEE FOR SOUTHERN PIONEER COMPANY, A RELATED ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | PIONEER ELECTRIC COOPERATIVE, INC. IS A MEMBER OWNED COOPERATIVE. THE PRESIDENT OF THE BOARD OF TRUSTEES APPOINTS A NOMINATING COMMITTEE FORMED FROM PIONEER ELECTRIC'S MEMBER OWNERS. THE NOMINATING COMMITTEE PRESENTS THEIR NOMINATIONS FOR TRUSTEE POSITIONS TO THE MEMBER OWNERS AT THE ANNUAL MEETING. THE MEMBER OWNERS CAST THEIR BALLOTS TO ELECT THE BOARD OF TRUSTEES FOR A THREE YEAR TERM AT THE ANNUAL MEMBERSHIP MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7A | PIONEER ELECTRIC COOPERATIVE, INC. IS A MEMBER OWNED COOPERATIVE. THE PRESIDENT OF THE BOARD OF TRUSTEES APPOINTS A NOMINATING COMMITTEE FORMED FROM PIONEER ELECTRIC'S MEMBER OWNERS. THE NOMINATING COMMITTEE PRESENTS THEIR NOMINATIONS FOR TRUSTEE POSITIONS TO THE MEMBER OWNERS AT THE ANNUAL MEETING. THE MEMBER OWNERS CAST THEIR BALLOTS TO ELECT THE BOARD OF TRUSTEES FOR A THREE YEAR TERM AT THE ANNUAL MEMBERSHIP MEETING. IF THERE IS A VACANCY DURING A BOARD MEMBER'S TERM, THE REMAINING BOARD WILL ELECT A REPLACEMENT TRUSTEE FROM THE VACANT DISTRICT. THIS TRUSTEE WILL HOLD THE POSITION UNTIL THE NEXT ANNUAL MEETING. THE TRUSTEE WILL BE NOMINATED FOR ELECTION TO SERVE THE REMAINDER OF THE TERM. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING DECISIONS MUST BE APPROVED BY THE MEMBERS: 1) CHANGES TO THE BYLAWS 2) SALE OF A SIGNIFICANT PORTION OF ASSETS AND/OR LIQUIDATION 3) CHANGES TO THE ARTICLES OF INCORPORATION |
| FORM 990, PART VI, SECTION B, LINE 11B | MANAGER OF ACCOUNTING REVIEWS THE 990 ALONG WITH MEMBERS OF MANAGEMENT. THE FORM 990 IS THEN PROVIDED TO THE BOARD OF TRUSTEES FOR ANY DISCUSSION OR COMMENT. |
| FORM 990, PART VI, SECTION B, LINE 12C | PIONEER ELECTRIC COOPERATIVE, INC. REQUESTS THAT EACH TRUSTEE, OFFICER, KEY EMPLOYEE, AND THE 5 HIGHEST COMPENSATED EMPLOYEES COMPLETE A FORM 990 QUESTIONNAIRE ANNUALLY. CONFLICTS OF INTEREST CAN BE IDENTIFIED AS PART OF THIS QUESTIONNAIRE REVIEW. IF A CONFLICT ARISES, THE CONFLICT IS REPORTED TO THE CEO OR THE ETHICS OFFICER. THE POLICY ALLOWS THE ETHICS OFFICER TO DESIGNATE ANOTHER PERSON TO ANNUALLY REVIEW THE CONFLICT OF INTEREST DISCLOSURE FORMS. WHEN THERE IS A CONFLICT THE PERSON IS EXCUSED FROM THE MEETING. IF THERE IS A BIGGER VIOLATION THEN THEY MAY BE REMOVED FROM THE BOARD. CONFLICTS OF INTEREST ARE REPORTED TO THE BOARD PRESIDENT OR GENERAL COUNSEL IF THE PERSON IS THE BOARD PRESIDENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF TRUSTEES, IN ITS ENTIRETY, APPROVES THE CEO (OFFICER), EXECUTIVE VP-ASSISTANT CEO (KEY EMPLOYEE), AND EXECUTIVE VP / GENERAL COUNSEL'S (KEY EMPLOYEE) SALARY. THE NRECA COMPENSATION SURVEY IS USED TO PROVIDE COMPARABLE DATA. THE BOARD DISCUSSES THE SALARIES, AS PROPOSED, WITHOUT THE EMPLOYEES PRESENT. THE BOARD'S APPROVAL OF THE EMPLOYEE'S COMPENSATION IS RECORDED IN THE MINUTES OF THE MEETING. THE WAGES OF ALL OTHER EMPLOYEES, INCLUDING THE CFO, IS BASED UPON A REVIEW OF THE NRECA COMPENSATION SURVEY WITH APPROVAL BY THE CEO. THE BOARD OF TRUSTEES APPROVES THE OVERALL WAGE INCREASE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF PIONEER ELECTRIC COOPERATIVE, INC. ARE AVAILABLE UPON REQUEST AT THE COMPANY HEADQUARTERS AT 1850 WEST OKLAHOMA, ULYSSES, KANSAS, 67880, DURING NORMAL BUSINESS HOURS. |
| FORM 990, PART XI, LINE 9: | CAPITAL CREDIT RETIREMENT -4,937,108. REFUNDS TO ESTATES -162,356. OCI - CHANGE IN DEFINED PENSION PLAN -1,379,303. GAIN ON RETIREMENT 100,086. UNCLAIMED PATRONAGE 698,650. AMOUNT OF BENEFITS PAID TO MEMBERS PER 990 INSTRUCTIONS, INTERPRETED TO EQUAL NET MARGINS AS THAT IS THE EQUIVALENT OF THE BENEFITS MEMBERS RECEIVE IN THE CURRENT YEAR 4,623,784. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIONEER ELECTRIC AREA ROUNDUP INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 W OKLAHOMA AVE | AddressLine1Txt |
| City | ULYSSES | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200157161 | EIN |
| Primary Activities | BETTERING THE QUALITY OF LIFE OF AREA CITIZENS | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHERN PIONEER ELECTRIC COMPANY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 W OKLAHOMA | AddressLine1Txt |
| City | ULYSSES | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203898147 | EIN |
| Primary Activities | ELECTRICITY SALES | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PEC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $2,343,630 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $166,099,553 | 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 | Yes (1) | 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 | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SOUTHERN PIONEER ELECTRIC COMPANY | ||
| D | $105,606,947 | FMV |
| SOUTHERN PIONEER ELECTRIC COMPANY | ||
| O | $2,600,818 | FMV |
| SOUTHERN PIONEER ELECTRIC COMPANY | ||
| P | $110,234 | FMV |
| SOUTHERN PIONEER ELECTRIC COMPANY | ||
| Q | $869,776 | FMV |