2020-11-02T07:00:15-08:00 2019-12-31 743040374 Kevin S Kelso CPA PC PA 6700 Squibb Road Suite 215 Mission KS 66202 990 2019-01-01 481057020 Lyon-Coffey Electric Cooperative Inc LYON 6203642116 PO Box 229 Burlington KS 66839 Roger Cole Director of Finance CPA 2020-11-02 true George Lynch P00187596 9138311150 2019 2021-04-22 16:20:28Z Dennis Svanes PO Box 229 Burlington KS 66839 15534958 false X lyon-coffey.coop X 1989 KS Dedicated to being good stewards of our environment, while enhancing and developing the communities we serve. We will daily strive for excellence in the services, products and energy we supply our members 7 7 50 0 0 16114496 15255935 110450 231765 46394 47258 16271340 15534958 5912 5006 1028945 391204 616057 814543 0 0 14620426 14324205 16271340 15534958 0 46728197 47592400 26909437 27420794 19818760 20171606 Dedicated to being good stewards of our environment, while enhancing and developing the communities we serve. We will daily strive for excellence in the services, products and energy we supply our members false false Lyon-Coffey Electric Cooperative, Inc. is a member-owned electric cooperative that provides service to members in parts of 9 counties in Eastern Kansas false false false false false false false false false true false true false false true false true false false false false false false false false false false false true false false false false false false false false false false false true true false false true 15 0 true 50 true false false false false false 15371313 645047 false false false X 7 7 false false false false true true true true true false false true false true true true true false X Roger Cole 7852724366 PO Box 229 Burlington KS 66839 Mark Doebele COO 40.00 0.00 X 163888 0 151574 Dennis Svanes CEO 40.00 0.00 X 192737 0 39038 Roger Cole CFO 40.00 0.00 X 139325 0 83473 Kenneth Caudell 40.00 0.00 114490 0 46278 A Eugene Huston Director 1.30 0.00 X 8658 0 0 David Kunkel Director 1.20 0.00 X 8100 0 0 Robert Harkrader Director 1.50 0.00 X 7100 0 0 Stacy Heins Director 1.40 0.00 X 5800 0 0 Randall D Bunnel Director 1.80 0.00 X 5250 0 0 Robert Converse Director 0.90 0.00 X 4800 0 0 Warren Schmidt Director 0.80 0.00 X 4800 0 0 654948 320363 4 false true false Anixter PO Box 842584 Dallas TX 75284 Material Supplier 733378 Poor Boy Tree Service 273 East 410th Raod Fair Play MO 65649 Right-of-Way Clearing 264615 Altec PO Box 11407 Birmingham AL 35246 Truck Purchase 307526 National Information Solutions Coop Inc PO Box 1147 Mandan ND 58544 Computer Services 182490 NRECA PO Box 207442 Dallas TX 75320 Retirement and Insurance 1356174 5 0 Capital Credits 221000 243369 243369 Sale of Electricity 221000 15012566 15012566 15255935 95325 95325 0 0 43368 43368 43368 43368 136440 136440 136440 136440 0 0 0 Merchandising Revenue 221000 3813 3813 Non-Utility Revenue 221000 77 77 3890 15534958 15255935 279023 5006 0 0 391204 814543 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 952974 0 1631686 0 Cost of Power 7840070 Distribution Expense 2338455 Admin & General 907268 Member Services 653752 0 15534958 0 0 0 2117671 1424447 0 0 1500165 1336263 0 0 0 92737 79883 687604 898012 55603498 17935603 36262724 37667895 0 0 6067296 6185900 0 0 46728197 47592400 1750635 1969841 75533 80121 25083269 25370832 26909437 27420794 X 112930 114195 19705830 20057411 19818760 20171606 46728197 47592400 X 0 352846 X X false true X true false 392328 392328 5932383 413435 5518948 49278787 17522168 31756619 37667895 6185900 X Part X : FIN48 Footnote The Association has a letter of exemption from federal income tax, issued by the Internal Revenue Service and files IRS Form 990 annually. An evaluation of whether or not it has uncertain tax positions is determined on an annual basis by the Association. While the Association believes it has adequately provided for all tax positions, amounts asserted by taxing authorities could be different than the positions taken by the Association. The Association recognized any interest and penalties assessed by taxing authorities in income tax expense and, with few exceptions, is no longer subject to federal, state, or local income tax examinations by tax authorities for years prior to 2016. X false true false Dennis Svanes CEO 192737 28544 10494 231775 Kenneth Caudell 114490 28653 17625 160768 Mark Doebele COO 163888 133662 17912 315462 Roger Cole CFO 139325 61992 21481 222798 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Lyon-Coffey Electric Cooperative, Inc. is a not-for-profit membership organization whose members have identical voting rights and are assigned margins in accordance with the cooperative's bylaws. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The members have the power to elect the board of directors. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The members ratify changes to the bylaws. Form 990, Part VI, Line 11b: Form 990 Review Process The form is reviewed by the Director of Finance and is made available to the board before filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The enforcement of the conflict of interest policy has not been necessary. Due to the small size of the organization, conflicts are discovered through discussions at the board and employee levels. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Directors uses Comparability Data when reviewing the CEO's salary. The manager also uses similar data when setting wages for key employees. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Bylaws are sent to all members and all other documents are available upon request. Other Changes In Net Assets Or Fund Balances - Other Increases Assignment of CY Margins to Members = $391204 Other Changes In Net Assets Or Fund Balances - Other Increases Other Changes = $22819 Other Changes In Net Assets Or Fund Balances - Other Decreases Retirement of Capital Credits to Members = -$61177 Form 990, Part XII, Line 2: Change of Oversight or Selection Process The filing organization did not change its processes of oversight or selection for the year ended 12/31/2019. Form 990, Part IX, Line 4 The instructions to the 2019 Form 990 indicate that organizations exempt under Section 501 (c) (12) should report 'patronage dividends paid' to their members in Part IX, Line 4 of the Form 990. The Cooperative has interpreted the words 'patronage dividends paid' in the instructions to mean margins that are assigned or assignable to the members. The Cooperative assigns the net margins to its members each year. Therefore, the amount listed in Part IX, Line 4 represents the net margins assignable to the members for the calendar year ended December 31, 2019. LCEC Services Inc PO Box 229 Burlington KS 66839 481206694 Internet Services KS Lyon-Coffey Coop C Corp 100 1.00000 true false false false false false false false false false false false false false false false false false false false