WEST-CENTRAL ELECTRIC COOPERATIVE INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- WEST-CENTRAL ELECTRIC COOPERATIVE INC (EIN 44-0483533)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-08-03
- IRS object ID
- 201802159349300505
- Schema version
- 2017v2.2
- 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 | 2018-08-03T06:39:14-07:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kevin S Kelso CPA 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 | 66202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 440483533 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST CENTRAL ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 8165654942 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 452 | AddressLine1Txt |
| City | HIGGINSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64037 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENSIL ALLEN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8165654942 | PhoneNum |
| Signature | 2018-07-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAREL W PACKARD CPA | PreparerPersonNm |
| PTIN | P00424609 | PTIN |
| Phone | 9138311150 | PhoneNum |
| Preparation | 2018-08-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DENSIL ALLEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 452 | AddressLine1Txt |
| City | HIGGINSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 94037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,064,271 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | http://westcentralelectric.coop/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | WEST CENTRAL ELECTRIC COOPERATIVE FOCUSES ON ENHANCING THE QUALITY OF LIFE FOR OUR MEMBERS BY PROVIDING SAFE, RELIABLE, AND AFFORDABLE ELECTRICITY IN A PROFESSIONAL MANNER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 45 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $27,469,870 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,876,318 | CYProgramServiceRevenueAmt |
| PY Investment Income | $99,296 | PYInvestmentIncomeAmt |
| CY Investment Income | $179,902 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,895 | PYOtherRevenueAmt |
| CY Other Revenue | $8,051 | CYOtherRevenueAmt |
| PY Total Revenue | $27,571,061 | PYTotalRevenueAmt |
| CY Total Revenue | $27,064,271 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,408,708 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,442,592 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,003,470 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,760,007 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $23,886,655 | PYOtherExpensesAmt |
| CY Other Expenses | $23,992,982 | CYOtherExpensesAmt |
| PY Total Expenses | $27,298,833 | PYTotalExpensesAmt |
| CY Total Expenses | $27,195,581 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $272,228 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$131,310 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $76,497,944 | TotalAssetsBOYAmt |
| Total Assets EOY | $76,517,824 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,521,934 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $44,523,400 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $31,976,010 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,994,424 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WEST CENTRAL ELECTRIC COOPERATIVE FOCUSES ON ENHANCING THE | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | EXEMPT PROGRAM ACTIVITY INCLUDES PROVIDING ELECTRIC SERVICE TO RURAL AREAS | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | Yes (true) | 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 |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 45 | 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 | $26,922,318 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,251,759 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| 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 | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | 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 | SANDY STARKE | PersonNm |
| Phone | 8165654942 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 452 | AddressLine1Txt |
| City | HIGGINSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64037 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DENSIL ALLEN | |||||||
| DIRECTOR, PRESIDENT | 3.00 | Yes (X) | $4,575 | $0 | $1,248 | ||
| CLARK BREDEHOEFT | |||||||
| DIRECTOR, VP | 7.00 | Yes (X) | $7,675 | $0 | $4,204 | ||
| ROBERT SIMMONS | |||||||
| DIRECTOR, SECRETARY | 4.00 | Yes (X) | $7,175 | $0 | $3,329 | ||
| DALE JARMAN | |||||||
| DIRECTOR, TREASURER | 5.00 | Yes (X) | $5,200 | $0 | $1,341 | ||
| SANDRA STREIT | |||||||
| DIRECTOR | 2.00 | Yes (X) | $3,825 | $0 | $353 | ||
| STAN RHODES | |||||||
| DIRECTOR, ASST. SEC. | 4.00 | Yes (X) | $5,575 | $0 | $2,611 | ||
| MAX SWISEGOOD | |||||||
| DIRECTOR | 2.00 | Yes (X) | $3,800 | $0 | $324 | ||
| RICHARD STROBEL | |||||||
| DIRECTOR | 4.00 | Yes (X) | $6,800 | $0 | $3,915 | ||
| JEREMY AHMANN | |||||||
| DIRECTOR | 4.00 | Yes (X) | $5,425 | $0 | $2,963 | ||
| MIKE GRAY | |||||||
| GM | 40.00 | $174,304 | $0 | $86,125 | Yes (X) | ||
| SANDY STARKE | |||||||
| OFFICE MANAGER | 40.00 | $84,794 | $0 | $54,829 | Yes (X) | ||
| JEFFREY CAMPBELL | |||||||
| SERVICEMAN | 40.00 | $109,955 | $0 | $69,418 | Yes (X) | ||
| DANIEL DISBERGER | |||||||
| ENG MGR | 40.00 | $104,160 | $0 | $97,701 | Yes (X) | ||
| WILLIAM MACKIE | |||||||
| FOREMAN | 40.00 | $111,371 | $0 | $53,392 | Yes (X) | ||
| PETER NELSON | |||||||
| DISTRICT OFFICE SUPERVISOR | 40.00 | $103,789 | $0 | $53,618 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $738,423 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $435,371 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SCOBEE CONSTRUCTION | |||||
| PO BOX 554 | CAMERON | MO | 64429 | POWERLINE CONSTRUCTION | $590,008 |
| ASPLUNDH | |||||
| PO BOX 827464 | PHILADELPHIA | PA | 19182 | TREE TRIMMING | $333,389 |
| MIDWEST HEAVY EQUIPMENT | |||||
| 17001 S 291 HWY | PLEASANT HILL | MO | 64080 | TURN LANE CONSTRUCTION | $226,286 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| ELECTRIC REVENUE | 221000 | $25,932,715 | |
| JOINT POLL RENTAL | 221000 | $30,436 | $30,436 |
| CAPITAL CREDITS | 221000 | $912,813 | |
| NON OPERATING REVENUE | 900099 | $354 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,876,318 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $179,902 | TotalRevenueColumnAmt |
| Exclusion | $179,902 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,400 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,400 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,400 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROFIT FROM SUBSIDIARY | Desc |
| Business | 517000 | BusinessCd |
| Total Revenue Column | $6,651 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,651 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,651 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,064,271 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,853,933 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $210,338 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,442,592 | TotalAmt |
| Program Services | $1,442,592 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $738,424 | TotalAmt |
| Program Services | $738,424 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,021,583 | TotalAmt |
| Program Services | $1,021,583 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,237,780 | TotalAmt |
| Program Services | $1,237,780 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,082,301 | TotalAmt |
| Program Services | $2,082,301 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| COST OF POWER | $16,237,184 | $16,237,184 | $0 | $0 |
| DISTRIBUTION OPERATIONS | $738,580 | $738,580 | $0 | $0 |
| DISTRIBUTION MAINTENANCE | $1,137,710 | $1,137,710 | $0 | $0 |
| CONSUMER ACCOUNTS | $498,358 | $498,358 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,061,069 | TotalAmt |
| Program Services | $2,061,069 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,195,581 | TotalAmt |
| Program Services | $27,195,581 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $877,011 | BOYAmt |
| EOY | $8,954 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,253,823 | BOYAmt |
| EOY | $2,512,565 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,213,784 | BOYAmt |
| EOY | $1,996,398 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $411,400 | BOYAmt |
| EOY | $261,318 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,684,025 | BOYAmt |
| EOY | $1,143,370 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $71,862,904 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,826,940 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,751,583 | BOYAmt |
| EOY | $54,035,964 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,306,318 | BOYAmt |
| EOY | $16,559,255 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,497,944 | BOYAmt |
| EOY | $76,517,824 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,128,764 | BOYAmt |
| EOY | $1,948,592 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,684,828 | BOYAmt |
| EOY | $41,191,923 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,516 | BOYAmt |
| EOY | $39,516 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $668,826 | BOYAmt |
| EOY | $1,343,369 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,521,934 | BOYAmt |
| EOY | $44,523,400 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $875,896 | BOYAmt |
| EOY | $1,025,620 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,100,114 | BOYAmt |
| EOY | $30,968,804 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,976,010 | BOYAmt |
| EOY | $31,994,424 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,497,944 | BOYAmt |
| EOY | $76,517,824 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$131,310 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $149,724 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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) |
|---|---|---|
| Volunteer Hours | 0 | VolunteerHoursCnt |
| Form1120 POL Filed | false | 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 |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $80,109 | OtherCostOrOtherBasisAmt |
| Book Value | $80,109 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,195,486 | OtherCostOrOtherBasisAmt |
| Depreciation | $640,358 | DepreciationAmt |
| Book Value | $555,128 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,797,709 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,984,440 | DepreciationAmt |
| Book Value | $813,269 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,789,600 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,202,142 | DepreciationAmt |
| Book Value | $52,587,458 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $54,035,964 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| SUBORDINATED CERTIFICATES | $658,043 | C |
| INVESTMENTS IN ASSOCIATED ORGANIZATION | $15,020,053 | C |
| ENGLISH SCHOLARSHIPS CD'S | $131,159 | C |
| OTHER SPECIAL FUNDS | $750,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $16,559,255 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS | $984,231 |
| POST RETIREMENT BENEFIT OBLIGATION | $359,138 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,343,369 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $27,064,271 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $27,064,271 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $27,064,271 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $27,195,581 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $27,195,581 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $27,195,581 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt XI, Line 4b | FormAndLineReferenceDesc |
| Explanation | AN EVALUATION OF WHETHER OR NOT THERE ARE 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 OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2014. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| MIKE GRAY | |||
| $174,304 | $68,891 | $17,233 | $260,428 |
| JEFFREY CAMPBELL | |||
| $109,955 | $48,128 | $20,290 | $178,373 |
| DANIEL DISBERGER | |||
| $104,160 | $77,075 | $20,626 | $201,861 |
| WILLIAM MACKIE | |||
| $111,371 | $33,143 | $20,249 | $164,763 |
| PETER NELSON | |||
| $103,789 | $33,277 | $20,341 | $157,407 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 6 | MEMBERS OWN THE COOPERATIVE |
| Pt VI, Line 7a | THE BOARD IS ELECTED BY THE MEMBERSHIP |
| Pt VI, Line 7b | BYLAWS ARE VOTED ON BY THE MEMBERSHIP |
| Pt VI, Line 11b | COPIES ARE PROVIDED TO THE BOARD MEMBERS, THE FORM IS SIGNED BY THE PRESIDENT OF THE BOARD. |
| Pt VI, Line 15a | THE SALARY/COMPENSATION COMMITTEE IS SELCTED BY THE BOARD. COMPENSATION RECOMMENDATIONS ARE BASED ON A COMPARATIVE ANALYSIS STUDY. RECOMMENDATIONS ARE APPROVED BY THE FULL BOARD. |
| Pt VI, Line 15b | THE SALARY/COMPENSATION COMMITTEE IS SELCTED BY THE BOARD. COMPENSATION RECOMMENDATIONS ARE BASED ON A COMPARATIVE ANALYSIS STUDY. RECOMMENDATIONS ARE APPROVED BY THE FULL BOARD. |
| Pt VI, Line 19 | FORM 990 IS AVAILABLE TO ALL MEMBERS UPON VERBAL OR WRITTEN REQUEST AT THE COOPERATIVE'S HEADQUARTERS FACILITY. |
| Pt XI | LINE 9; CAPITAL CREDITS |
| Form 990, Part IX, Line 24e | CUSTOMER SERVICE & INFO 268403. 268403. 0. 0. |
| Form 990, Part IX, Line 24e | ADMIN & GENERAL 1790127. 1790127. 0. 0. |
| Form 990, Part IX, Line 24e | OTHER DEDUCTIONS 2539. 2539. 0. 0. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST CENTRAL SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 512 | AddressLine1Txt |
| City | HIGGINSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 421662788 | EIN |
| Primary Activities | INTERNET PROVIDER | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST CENTRAL ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WEST CENTRAL SERVICES LLC | ||
| a | $11,000 | ACTUAL COSTS |
| WEST CENTRAL SERVICES LLC | ||
| d | ACTUAL COSTS | |
| WEST CENTRAL SERVICES LLC | ||
| l | $25,806 | ACTUAL COSTS |