ATCHISON-HOLT ELECTRIC COOPERATIVE: Form 990, tax year 2024
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- Organization
- ATCHISON-HOLT ELECTRIC COOPERATIVE (EIN 44-0156103)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-10
- IRS object ID
- 202503149349306505
- Schema version
- 2024v5.2
- 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 | 2025-11-10T19:24:42-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 743040374 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kelso Lynch PC PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6700 Squibb Rd Ste 215 | AddressLine1Txt |
| City | Mission | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 662023252 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 440156103 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Atchison-Holt Electric Cooperative | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Kevin P Dechant | InCareOfNm |
| Business Name Control | ATCH | BusinessNameControlTxt |
| Phone | 6607445344 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 160 | AddressLine1Txt |
| City | Rock Port | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64482 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN P DECHANT | PersonNm |
| Person Title | General ManagerCEO | PersonTitleTxt |
| Phone | 6607445344 | PhoneNum |
| Signature | 2025-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GEORGE LYNCH | PreparerPersonNm |
| PTIN | P00187596 | PTIN |
| Phone | 9138311150 | PhoneNum |
| Preparation | 2025-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kevin P Dechant | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 160 | AddressLine1Txt |
| City | Rock Port | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64482 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,679,523 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.ahec.coop | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | See Note on Schedule O | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 17 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $707,154 | PYContributionsGrantsAmt |
| CY Contributions Grants | $657,858 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,349,080 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,642,632 | CYProgramServiceRevenueAmt |
| PY Investment Income | $300,635 | PYInvestmentIncomeAmt |
| CY Investment Income | $339,620 | CYInvestmentIncomeAmt |
| PY Other Revenue | $39,543 | PYOtherRevenueAmt |
| CY Other Revenue | $39,413 | CYOtherRevenueAmt |
| PY Total Revenue | $11,396,412 | PYTotalRevenueAmt |
| CY Total Revenue | $11,679,523 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $740,208 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,224,593 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,389,942 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,614,022 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,559,108 | PYOtherExpensesAmt |
| CY Other Expenses | $8,183,050 | CYOtherExpensesAmt |
| PY Total Expenses | $10,689,258 | PYTotalExpensesAmt |
| CY Total Expenses | $11,021,665 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $707,154 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $657,858 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $35,866,141 | TotalAssetsBOYAmt |
| Total Assets EOY | $36,567,075 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,703,655 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,036,879 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,162,486 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,530,196 | NetAssetsOrFundBalancesEOYAmt |
| Mission | See Note on Schedule O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | Atchison-Holt Electric Cooperative is a member-owned electric utility providing approximately 3,800 services to approximately 2,500 members. Utilizing over 1,290 miles of line, Atchison-Holt Electric Cooperative serves its members in parts of Missouri and Iowa. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 17 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $10,630,578 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $697,244 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kevin P Dechant | PersonNm |
| Phone | 6607445344 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 160 | AddressLine1Txt |
| City | Rock Port | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64482 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Kevin P Dechant | ||||||||
| General ManagerCEO | 55.00 | 0.00 | Yes (X) | $236,034 | $0 | $116,807 | ||
| Michael L Daugherty | ||||||||
| Line Superintendent | 41.00 | 0.00 | $125,236 | $0 | $94,661 | Yes (X) | ||
| Kevin R Clark | ||||||||
| CFO | 55.00 | 0.00 | Yes (X) | $139,447 | $0 | $64,617 | ||
| Joey R Bradley | ||||||||
| Foreman | 43.00 | 0.00 | $112,849 | $0 | $48,519 | Yes (X) | ||
| Garrett R Schomburg | ||||||||
| Journeyman Lineman | 44.00 | 0.00 | $113,888 | $0 | $34,446 | Yes (X) | ||
| Brock E Davis | ||||||||
| Foreman | 43.00 | 0.00 | $115,563 | $0 | $31,557 | Yes (X) | ||
| Brogan S Lair | ||||||||
| Journeyman Lineman | 43.00 | 0.00 | $104,557 | $0 | $38,266 | Yes (X) | ||
| Galen R Hunter | ||||||||
| Journeyman Lineman | 43.00 | 0.00 | $110,803 | $0 | $28,347 | Yes (X) | ||
| Larry Lauman | ||||||||
| Secretary | 3.98 | 0.00 | $15,200 | $0 | $0 | Yes (X) | ||
| James Crawford | ||||||||
| Director | 2.98 | 0.00 | $13,300 | $0 | $0 | Yes (X) | ||
| Michael Peters | ||||||||
| Director | 2.22 | 0.00 | $12,825 | $0 | $0 | Yes (X) | ||
| David Frede | ||||||||
| Treasurer | 2.64 | 0.00 | $11,875 | $0 | $0 | Yes (X) | ||
| Hugh Wallace | ||||||||
| Vice President | 2.60 | 0.00 | $11,400 | $0 | $0 | Yes (X) | ||
| Nancy Daugherty | ||||||||
| Director | 2.63 | 0.00 | $10,925 | $0 | $0 | Yes (X) | ||
| Craig Heits | ||||||||
| Director | 2.37 | 0.00 | $10,550 | $0 | $0 | Yes (X) | ||
| Duane Klute | ||||||||
| President | 1.90 | 0.00 | $6,650 | $0 | $0 | Yes (X) | ||
| Marvin Gubser | ||||||||
| Director | 1.13 | 0.00 | $5,700 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,156,802 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $457,220 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| IAEC Health Care | |||||
| 8525 Douglas Ave Suite 48 | Urbandale | IA | 50322 | Health Insurance | $327,984 |
| NRECA | |||||
| PO Box 207470 | Dallas | TX | 75320 | Ins & Retire | $311,908 |
| Border States Industries | |||||
| PO Box 1450 | Minneapolis | MN | 55485 | Materials | $582,964 |
| Altec Industries | |||||
| PO Box 11407 | Birmingham | AL | 35246 | Fleet Vehicles | $212,423 |
| Progressive Solutions | |||||
| PO Box 1130 | Marshall | AR | 72650 | Brush Spraying | $183,010 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $657,858 | GovernmentGrantsAmt |
| Total Contributions | $657,858 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Sale of Electricity | 221000 | $10,329,964 | $10,329,964 |
| Other Operating | 221000 | $37,258 | $37,258 |
| Capital Credits | 221000 | $275,410 | $275,410 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,642,632 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $300,185 | TotalRevenueColumnAmt |
| Exclusion | $300,185 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $39,435 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $39,435 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $39,435 | TotalRevenueColumnAmt |
| Exclusion | $39,435 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Non-Operating | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $39,413 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,413 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $39,413 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,679,523 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,682,045 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $339,620 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,224,593 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $875,227 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $738,795 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $519,092 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $865,540 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Cost of Power | $5,306,800 | $5,306,800 |
| Distribution Expense | $966,714 | $966,714 |
| Admin & General | $342,217 | $342,217 |
| Member Services | $182,687 | $182,687 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,021,665 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $940,646 | BOYAmt |
| EOY | $1,120,730 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $760,465 | BOYAmt |
| EOY | $854,956 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,089 | BOYAmt |
| EOY | $179,747 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,746 | BOYAmt |
| EOY | $54,623 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $32,854,813 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $9,712,211 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,093,830 | BOYAmt |
| EOY | $23,142,602 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,762,365 | BOYAmt |
| EOY | $11,214,417 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,866,141 | BOYAmt |
| EOY | $36,567,075 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $979,099 | BOYAmt |
| EOY | $645,958 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,771,579 | BOYAmt |
| EOY | $5,228,078 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,855,028 | BOYAmt |
| EOY | $17,045,672 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,949 | BOYAmt |
| EOY | $117,171 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,703,655 | BOYAmt |
| EOY | $23,036,879 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,162,486 | BOYAmt |
| EOY | $13,530,196 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,162,486 | BOYAmt |
| EOY | $13,530,196 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,866,141 | BOYAmt |
| EOY | $36,567,075 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $657,858 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$290,148 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $1,500 | PoliticalExpendituresAmt |
| Form1120 POL Filed | Yes (true) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMECPAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1645 | AddressLine1Txt |
| City | Jefferson City | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431441879 | EIN |
| Paid Internal Funds | $1,500 | PaidInternalFundsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $173,851 | OtherCostOrOtherBasisAmt |
| Book Value | $173,851 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $835,197 | OtherCostOrOtherBasisAmt |
| Depreciation | $615,434 | DepreciationAmt |
| Book Value | $219,763 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,845,765 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,096,777 | DepreciationAmt |
| Book Value | $22,748,988 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,142,602 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Other Investments | $5,723,794 | C |
| Investment in Associated Organizati | $5,151,982 | C |
| Subordinated Certificates | $338,641 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $11,214,417 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Postretirement Benefit | Desc |
| Amt | $117,171 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $117,171 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,521,665 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $10,521,665 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,157,858 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,157,858 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,679,523 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,797,072 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $9,797,072 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,224,593 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,224,593 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,021,665 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part XI, Line 4b-Other revenue not included on Sch D but on 990 | FEMA Reimbursement of Plant $ 657,858Deferred Revenue $ 500,000Total $1,157,858 |
| Part XII, Line 4b-Other expenses not included on Sch D but on 990 | Current Year Margins Assignable to Members $1,224,593 |
| Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) | The Cooperative 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 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 Cooperative recognizes any interest and penalties assessed by taxing authorities in income tax expense and, with few exceptions, is no longer subject to federal, state and local tax examinations for years prior to 2021. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| Kevin P Dechant | ||||
| General ManagerCEO | $236,034 | $87,538 | $29,269 | $352,841 |
| Kevin R Clark | ||||
| CFO | $139,447 | $40,253 | $24,364 | $204,064 |
| Michael L Daugherty | ||||
| Line Superintendent | $125,236 | $64,161 | $30,500 | $219,897 |
| Joey R Bradley | ||||
| Foreman | $112,849 | $20,680 | $27,839 | $161,368 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Members or stockholder classes and rights Part VI line 6 | As a Cooperative, we are owned by the members we serve. |
| Member election for additional members Part VI line 7a | Members vote to elect the Board of Directors. |
| Governing body decisions Part VI line 7b | 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 repealed 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 governing body review Part VI line 11 | CFO and General Manager reviews the form for reasonableness before the return is filed. Any questions are addressed before the return is filed. Return is available for Board to review and are provided a copy if they requested one to review. |
| Conflict of interest policy compliance Part VI line 12c | The board reviews and approves the policy on an annual basis and completes the disclosures on an annual basis as well. |
| CEO executive director top management comp Part VI line 15a | The Board of Directors annually reviews the performance of the General Manager/CEO and compensation is adjusted accordingly. |
| Other officer or key employee compensation Part VI line 15b | The General Manager establishes the compensation level for all other employees. The Cooperatives 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. |
| Governing documents etc available to public Part VI line 19 | The Cooperatives 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 members annual meeting. The financial statements are also published annually in our member publication. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | CY Margins Assignable to Members $ 1,224,593Deferred Revenue $ -500,000FEMA Reimbursement of Plant Offset $ -657,858Other Changes $ 42,247Retirement of Capital Credits $ -391,304Changes in OCI $ -7,826Total $ -290,148 |
| Part IX response or note to any line in Part IX | Form 990, Part IX, Line 4The instructions to the 2024 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, 2024. |