2020-11-12T10:28:37-08:00 2019-12-31 743040374 Kevin S Kelso CPA PC PA 6700 Squibb Road Suite 215 Mission KS 66202 990 2019-01-01 440156103 Atchison-Holt Electric Cooperative ATCH 6607445344 PO Box 160 Rock Port MO 64482 Kevin Dechant General Manager CEO 2020-11-12 true George Lynch P00187596 9138311150 2019 2021-04-22 16:20:28Z Kevin Dechant 9342001 false X www.ahec.coop X 1938 MO Atchison-Holt Electric Cooperative is dedicated to providing our members with a reliable, competitively priced, high quality supply of electric energy, while adhering to cooperative principles and striving to improve the quality of life for all members through a highly trained, efficient staff. 9 9 17 0 0 10658502 9198361 127181 112361 31279 10785683 9342001 0 1705250 1015700 518156 479434 0 0 8562277 7846867 10785683 9342001 0 28416019 28524725 18168628 18006010 10247391 10518715 Atchison-Holt Electric Cooperative is dedicated to providing our members with a reliable, competitively priced, high quality supply of electric energy, while adhering to cooperative principles and striving to improve the quality of life for all members through a highly trained, efficient staff. false false Atchison-Holt Electric Cooperative is a member-owned electric utility providing approximately 3,300 services. Utilizing over 1,290 miles of line, Atchison-Holt Electric Cooperative serves its members in parts of Missouri, Iowa, and Nebraska. false false false false false false false false false true false true false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 20 0 true 17 true false false false false false 8900886 562488 false false false X 9 9 false false false false true true true true true false false false true true true false false true true false X Kevin Dechant 6607445344 PO Box 160 Rock Port MO 64482 Kevin P Dechant CEO 55.00 0.00 X 171069 0 82167 Jerry D Clemens Line Super 55.00 0.00 125865 0 121471 Kevin R Clark CFO 55.00 0.00 X 107100 0 55898 Hugh Wallace Vice President 2.09 0.00 X 8800 0 0 Nancy Daugherty Director 1.31 0.00 X 8800 0 0 Larry Lauman Secretary 2.11 0.00 X 8400 0 0 Marvin Gubser Director 1.58 0.00 X 8000 0 0 Craig Heits Director 2.18 0.00 X 7600 0 0 David Frede Treasurer 1.27 0.00 X 6400 0 0 William Creed Director 1.62 0.00 X 6000 0 0 Duane Klute President 1.90 0.00 X 5600 0 0 Dennis Wright Director 0.88 0.00 X 3600 0 0 467234 259536 3 false true false 0 0 Capital Credits 221000 371060 371060 Misc Electric Revenue 221000 17590 17590 Sale of Electricity 221000 8809711 8809711 9198361 112311 112311 0 0 0 50 50 50 50 0 0 0 Misc Non Operating 900099 31279 31279 31279 9342001 9229690 112311 0 0 0 1015700 479434 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 572405 0 754795 0 Cost of Power 4386419 Distribution Expense 1452989 Member Services 369573 Admin & General 310686 0 9342001 0 0 0 1069577 692991 0 0 958377 807552 0 0 0 96005 79050 322243 285009 27514745 7210987 20193598 20303758 0 0 5776219 6347882 0 8483 28416019 28524725 666978 666499 2124855 2630854 15303459 14615226 73336 93431 18168628 18006010 X 353747 404378 9893644 10114337 10247391 10518715 28416019 28524725 X 0 271324 X false true X true false 173851 173851 818691 522580 296111 26522203 6688407 19833796 20303758 6347882 ACCUM PENSION/BENEFIT 93431 93431 X 8842001 8842001 500000 500000 9342001 8326301 8326301 1015700 1015700 9342001 Part X : FIN48 Footnote An evaluation of whether or not it has any uncertain tax positions is determined on an annual basis by the Cooperative. While the Cooperative believes it has adequately provided for all tax positions, amounts asserted by taxing authorities could be different than the positions taken by the Cooperative. The Coooperative recognizes any interest and penalties in income tax expense and, with few exceptions, is no longer subject to federal, state or local income tax examinations by tax authorities for year before 2016. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Deferred Revenue $500000 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Current Year Margins Assigned to Members $1015700 X X false false false Jerry D Clemens Line Super 125865 101016 20455 247336 Kevin P Dechant CEO 171069 53800 28367 253236 Kevin R Clark CFO 107100 28477 27421 162998 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder As a Cooperative we are owned by the members we serve. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body Members vote to elect the Board of Directors. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The Cooperative may not sell, lease or otherwise dispose of, except by mortgage, all or any substantial portion of its property unless such sale lease or other disposition is authorized at a duly held meeting of the members thereof by the affirmative votes of not less than two-thirds of all members of the Cooperative. The bylaws may be altered, amended , or repoealed by the members at any regular or special meeting, provided, the notice of such meeting shall have contained a copy of the proposed alteration, amendment, or repeal. Form 990, Part VI, Line 11b: Form 990 Review Process General Manager reviews the form for reasonableness before the return is filed. Any questions are addressed before the return is filed. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The board reviews and approves the policy on an annual basis and completes the disclosures on an annual basis as well. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Directors annually reviews the performance of the CEO and compensation is adjusted accordingly. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The General Manager establishes the compensation level for all other employees. The Cooperative's pay grades and compensation are competitive. Pay grades are reviewed annually by upper managment and may be adjusted by a competitive factor as determined by the results of competitive market surveys. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Cooperative's governing documents are the bylaws. The bylaws are given to all new members. The bylaws are also made available on our website and upon request. The conflict of interest is available upon request. Financial statements are presented annually at the member's annual meeting. The financial statements are also published annually in our member publication. Other Changes In Net Assets Or Fund Balances - Other Increases Changes to Memberships = $220 Other Changes In Net Assets Or Fund Balances - Other Increases Current Year Margins Assigned to Members = $1015700 Other Changes In Net Assets Or Fund Balances - Other Decreases Deferred Revenue = -$500000 Other Changes In Net Assets Or Fund Balances - Other Increases Other Changes = $39997 Other Changes In Net Assets Or Fund Balances - Other Decreases Retirement of Capital Credits = -$284593 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.