2025-11-04T12:02:06-05:00 2024-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2024-01-01 430377360 Lewis County Rural Electric Cooperative Assoc % Staci Mesmer LEWI 5732154000 PO Box 68 Lewistown MO 63452 STACI MESMER CEO 5732154000 2025-10-31 true true GEORGE LYNCH P00187596 9138311150 2025-11-04 2024 2025-03-06 01:10:19Z Staci Mesmer PO Box 68 Lewistown MO 63452 20461725 false X www.lewiscountyrec.coop X 1936 MO To provide reliable energy and related services to our members at the lowest cost. 9 9 29 0 0 0 18857184 20231737 98675 114835 25274 115153 18981133 20461725 0 2872780 2894100 1360770 1376876 0 0 14747583 16190749 18981133 20461725 0 59467013 66114279 36798613 40582684 22668400 25531595 To provide reliable energy and related services to our members at the lowest cost. false false The Cooperatives service consists of 2,477 miles of energized line servicing approximately 7,350 meters. The service area covers part of 7 counties: Lewis, Clark, Knox, Adair, Shelby, Scotland, and Marion and the towns of Novelty, Arbela, Granger, Durham, Maywood, Monticello, and Medill. false false true false false false false false true false true false true true false 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 19 0 true 29 true false false false false false 20107645 1042466 false false false X 9 9 false false false false true true true true true false false true true true true true false true true false X Theresa Simmons 5732154000 PO Box 68 Lewistown MO 63452 Staci Mesmer CEO 45.00 0.00 X 143442 0 68911 Rustyn Carter Lead Lineman 45.00 0.00 X 123428 0 51737 Kendall Hawkins Operations Manager 45.00 0.00 X 118870 0 54509 Theresa Simmons Manager of Finance 45.00 0.00 X 110107 0 53794 Joe Lay Lead Lineman 45.00 0.00 X 108805 0 45493 Ryan Booher Lineman 45.00 0.00 X 113493 0 32155 John McCutchan Lineman 45.00 0.00 X 108470 0 31125 Ryan Waterman Lineman 45.00 0.00 X 123025 0 15012 Larry Clark Director 4.52 0.00 X 10500 0 0 Michael Schantz Director 3.71 0.00 X 9000 0 0 Larry Smoot Director 3.53 0.00 X 8750 0 0 Sandra Ebeling Director 4.07 0.00 X 8500 0 0 Randy James Director 3.33 0.00 X 8500 0 0 Angie Seals Director 4.10 0.00 X 8250 0 0 Jeff Whiston Director 2.41 0.00 X 7750 0 0 Donna Flood Director 4.20 0.00 X 7500 0 0 Emery Geisendorfer Jr Director 1.41 0.00 X 5750 0 0 1024140 0 352736 13 false true false Wilderness Land Management 3441 Highway 61 Burlington IA 52601 Tree Service 962120 Scobee Powerline Construction PO Box 554 Cameron MO 64429 Line Construction 710977 Altec Industries PO Box 11407 Birmingham AL 35246 Vehicle Repairs 180469 Progressive Solutions PO Box 1130 Marshall AR 72650 Spraying 160905 Merrick Underground Construction 24705 County Road 169 Kahoka MO 63445 Line Construction 136755 6 Sale of Electricity 221000 19317971 19317971 Capital Credits 221000 781017 781017 Other Operating 221000 132749 132749 20231737 114835 114835 8977 8977 8977 8977 0 Non-Operating 900099 106176 106176 106176 20461725 20337913 0 123812 X 2894100 624133 752743 1196482 1748572 Cost of Power 8470179 8470179 Distribution Expense 2946304 2946304 Admin & General 1035392 1035392 Member Services 793820 793820 20461725 0 0 0 686778 779535 286319 1333342 1725930 2438047 151495 39891 98975 105544 57395316 6326389 48513820 51068927 8003696 10348993 59467013 66114279 1342002 1585009 35007829 38512316 448782 485359 36798613 40582684 X 47224 123250 22621176 25408345 22668400 25531595 59467013 66114279 X 0 2863195 X X false false false 1000 1000 true AMECPAC PO Box 1645 Jefferson City MO 65102 431441879 1000 1295 1295 1068813 776570 292243 56325208 5549819 50775389 51068927 Capital Credits from Other Org 7508870 C Other Investments 2425037 C Subordinated Certificates 415086 C 10348993 Post-Retirement Obligation 485359 485359 X Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) 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 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 2021. X false false false Staci Mesmer CEO 143442 39809 29102 212353 Theresa Simmons Manager of Finance 110107 42092 11702 163901 Kendall Hawkins Operations Manager 118870 25012 29497 173379 Rustyn Carter Lead Lineman 123428 32605 19132 175165 Joe Lay Lead Lineman 108805 16272 29221 154298 Members or stockholder classes and rights Part VI line 6 The Cooperative is a membership cooperative. Member election for additional members Part VI line 7a The membership as a whole can vote to make changes. Governing body decisions Part VI line 7b Any major changes are subject to vote by the membership. Governance decisions, such as amending bylaws, are reserved to members only. Form 990 governing body review Part VI line 11 The CFO reviews the Form 990 with the Board of Directors during a regular Board meeting. Conflict of interest policy compliance Part VI line 12c Questionnaires are required to be completed by the Board on an annual basis. CEO executive director top management comp Part VI line 15a Local, state, and national data is compared in the salary review process. The Board does a compensation review and determines the Chief Executive Officers salary. This is done on an annual basis. The CEO is now a contract employee. Other officer or key employee compensation Part VI line 15b Local, state, and national data is compared in the salary review process. The Board does a compensation review and determines the Officers salary. This is done on an annual basis. Governing documents etc available to public Part VI line 19 Bylaws are offered to all new members; all other documents are available at any time upon request. Explanation of other changes in net assets or fund balances Part XI line 9 Assignment of CY Margis to Members $ 2,894,100Other Changes $ 36,328Retirement of Capital Credits $ -67,233Total $ 2,863,195 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 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. Part XII Response or note to any line in Part XII Form 990, Part XII, Line 2Lewis County Rural Electric Cooperative Associations financial statement year end differs from its tax year end. The Cooperative receives audited financial statements on an annual basis for the year ended June 30th.