2025-11-10T19:24:42-05:00 2024-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2024-01-01 440156103 Atchison-Holt Electric Cooperative % Kevin P Dechant ATCH 6607445344 PO Box 160 Rock Port MO 64482 KEVIN P DECHANT General ManagerCEO 6607445344 2025-11-10 true true GEORGE LYNCH P00187596 9138311150 2025-11-10 2024 2025-03-06 01:10:19Z Kevin P Dechant PO Box 160 Rock Port MO 64482 11679523 false X www.ahec.coop X 1938 MO See Note on Schedule O 9 9 17 0 0 707154 657858 10349080 10642632 300635 339620 39543 39413 11396412 11679523 0 740208 1224593 1389942 1614022 0 0 8559108 8183050 10689258 11021665 707154 657858 35866141 36567075 22703655 23036879 13162486 13530196 See Note on Schedule O false false 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. false false true 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 15 0 true 17 true false false false false false 10630578 697244 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 P Dechant 6607445344 PO Box 160 Rock Port MO 64482 Kevin P Dechant General ManagerCEO 55.00 0.00 X 236034 0 116807 Michael L Daugherty Line Superintendent 41.00 0.00 X 125236 0 94661 Kevin R Clark CFO 55.00 0.00 X 139447 0 64617 Joey R Bradley Foreman 43.00 0.00 X 112849 0 48519 Garrett R Schomburg Journeyman Lineman 44.00 0.00 X 113888 0 34446 Brock E Davis Foreman 43.00 0.00 X 115563 0 31557 Brogan S Lair Journeyman Lineman 43.00 0.00 X 104557 0 38266 Galen R Hunter Journeyman Lineman 43.00 0.00 X 110803 0 28347 Larry Lauman Secretary 3.98 0.00 X 15200 0 0 James Crawford Director 2.98 0.00 X 13300 0 0 Michael Peters Director 2.22 0.00 X 12825 0 0 David Frede Treasurer 2.64 0.00 X 11875 0 0 Hugh Wallace Vice President 2.60 0.00 X 11400 0 0 Nancy Daugherty Director 2.63 0.00 X 10925 0 0 Craig Heits Director 2.37 0.00 X 10550 0 0 Duane Klute President 1.90 0.00 X 6650 0 0 Marvin Gubser Director 1.13 0.00 X 5700 0 0 1156802 0 457220 10 false true false IAEC Health Care 8525 Douglas Ave Suite 48 Urbandale IA 50322 Health Insurance 327984 NRECA PO Box 207470 Dallas TX 75320 Ins & Retire 311908 Border States Industries PO Box 1450 Minneapolis MN 55485 Materials 582964 Altec Industries PO Box 11407 Birmingham AL 35246 Fleet Vehicles 212423 Progressive Solutions PO Box 1130 Marshall AR 72650 Brush Spraying 183010 6 657858 657858 Sale of Electricity 221000 10329964 10329964 Other Operating 221000 37258 37258 Capital Credits 221000 275410 275410 10642632 300185 300185 39435 39435 39435 39435 0 Non-Operating 900099 39413 39413 39413 11679523 10682045 0 339620 X 1224593 875227 738795 519092 865540 Cost of Power 5306800 5306800 Distribution Expense 966714 966714 Admin & General 342217 342217 Member Services 182687 182687 11021665 0 0 0 940646 1120730 760465 854956 250089 179747 58746 54623 32854813 9712211 23093830 23142602 10762365 11214417 35866141 36567075 979099 645958 4771579 5228078 16855028 17045672 97949 117171 22703655 23036879 X 13162486 13530196 13162486 13530196 35866141 36567075 X 657858 -290148 X false true X true false 1500 true AMECPAC PO Box 1645 Jefferson City MO 65102 431441879 1500 173851 173851 835197 615434 219763 31845765 9096777 22748988 23142602 Other Investments 5723794 C Investment in Associated Organizati 5151982 C Subordinated Certificates 338641 C 11214417 Postretirement Benefit 117171 117171 X 10521665 10521665 1157858 1157858 11679523 9797072 9797072 1224593 1224593 11021665 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. X X false false false Kevin P Dechant General ManagerCEO 236034 87538 29269 352841 Kevin R Clark CFO 139447 40253 24364 204064 Michael L Daugherty Line Superintendent 125236 64161 30500 219897 Joey R Bradley Foreman 112849 20680 27839 161368 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.