2024-06-19T11:15:45-04:00 2023-12-31 743043074 Kelso Lynch P C P A 6700 Squibb Road Suite 215 Mission KS 66202 990 2023-01-01 840390042 KC Electric Association Inc KCEL PO Box 8 Hugo CO 80821 David Churchwell General Manager 7197432431 2024-05-08 true David Churchwell true George Lynch P00187596 9138311150 2024-06-19 0 11 AAL2 IAL1 2023 2023-04-26 12:10:37Z David Churchwell 27822101 false X www.kcelectric.coop X 1946 CO To provide reliable electric power and related services to our members at the most affordable cost. 9 9 27 0 0 0 28288829 27323201 80246 492492 6732 6408 28375807 27822101 0 2451249 2836103 1346042 1201394 0 0 24578516 23784604 28375807 27822101 0 63987749 64774944 20895291 19981933 43092458 44793011 To provide reliable electric power and related services to our members at the most affordable cost. false false KCEA sold 221,375,582 Kwhs to our 6,619 meters orver 3,052 miles of line in 3 counties (Cheyenne, Kit Carson and Lincoln) of Eastern Colorado. false false false false false false false false false true false true false false 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 218 0 true 27 true false false false false false 27827323 858475 false false false X 9 9 false false false false true true true true false false false true true true true true true true true false X Bo Randolph 7197432431 PO Box 8 Hugo CO 80821 David Churchwell General Manager 40.00 0.00 X 275087 0 125567 George Unruh Foreman 40.00 0.00 X 129036 0 52103 Bo Randolph CFO 40.00 0.00 X 144610 0 36121 Christopher Notter Meter Technician 40.00 0.00 X 119687 0 47224 Jason Scheler Lineman 40.00 0.00 X 118892 0 37317 Kevin Penny President 7.00 0.00 X 14700 0 0 Daniel Mills Director 1.00 0.00 X 14200 0 0 G Wayne Parrish Director 3.00 0.00 X 14000 0 0 Jerry Allen Director 4.00 0.00 X 13450 0 0 James Michal Director 2.00 0.00 X 13300 0 0 Eric Poss Director 3.00 0.00 X 12000 0 0 David Ritchey Director 1.00 0.00 X 11550 0 0 Robert Bledsoe Director 7.00 0.00 X 11400 0 0 Terry Tagtmeyer Director 4.00 0.00 X 11150 0 0 903062 0 298332 15 false true false Western United Supply Corp 100 Bromley Business Pkwy Brighton CO 80603 Material Supplier 917652 National Information Solutions Coop PO Box 1147 Mandan ND 58554 Software 157430 Colorado Rural Electric Association 5400 N Washington St Denver CO 80216 Statewide Safety 139941 Asplundh Tree Expert Company PO Box 532729 Atlanta GA 30353 Tree Trimming 108525 4 Electric Revenue 221000 26997395 26997395 Capital Credits 221000 216901 216901 Other Operating Revenue 221000 108905 108905 27323201 485492 485492 6026 6026 6026 6026 7000 7000 7000 7000 Miscellaneous 221000 382 382 382 27822101 27330583 0 491518 X 2836103 697134 504260 360303 1621449 Cost of Power 18219216 18219216 Distribution 2234018 2234018 Admin & General 956108 956108 Consumer 393510 393510 27822101 0 0 0 3354134 3644919 6877628 7292460 1638313 1685881 774726 784427 657648 453968 59368474 29123238 29900723 30245236 20784577 20668053 63987749 64774944 1758165 1780085 3642000 3320589 15495126 14881259 20895291 19981933 X 3997102 4265881 39095356 40527130 43092458 44793011 63987749 64774944 X 0 1700553 X false true X true 82918 82918 720306 437090 283216 58565250 28686148 29879102 30245236 Invest in Assoc Organizations 17613133 C Other Investments 2500000 C Subordinated Certificates 554920 C 20668053 X 27822101 27822101 27822101 24985998 24985998 2836103 2836103 27822101 Other expenses included on Form 990 (Part XII, line 4b) Expense Amounts Included on Return - Other Current Year Margins Assigned to Members $2,836,103 Footnote for uncertain tax position under FIN 48 (Part X) An evaluation of whether or not it has any uncertain tax positions isdetermined on an annual basis by the Association. While the Associationbelieves it has adequately provided for all tax positions, amounts assertedby taxing authorities could be different than the positions taken by theAssociation. The Association recognizes any interest and penaltiesassessed by taxing authorities in income tax expense, and with fewexceptions, is no longer subject to federal, state, or local income taxexaminations by taxing authorities for years before 2020. X X false false false David Churchwell General Manager 275087 103880 21687 400654 Bo Randolph CFO 144610 14434 21687 180731 George Unruh Foreman 129036 27104 24999 181139 Christopher Notter Meter Technician 119687 25537 21687 166911 Jason Scheler Lineman 118892 15630 21687 156209 Members or stockholder classes and rights Part VI line 6 K.C. Electric is a member owned cooperative. Member election for additional members Part VI line 7a All Board Members are elected by the membership. Governing body decisions Part VI line 7b The membership must approve decisions that involve certain transfers of cooperative assets. Committee meeting documentation Part VI line 8b The Association does not have committees. Form 990 governing body review Part VI line 11 Form 990 is presented to the Board of Directors at a regular meeting prior to filing. Conflict of interest policy compliance Part VI line 12c As part of our policy review procedures, the Conflict of Interest policy is reviewed by the Board of Directors every two years. The Board of Directors and officers are required to fill out a conflict of interest form annually. CEO executive director top management comp Part VI line 15a Compensation for the Associations CEO is determined through an annual review by the Board and comparable salaries in the state of Colorado. Other officer or key employee compensation Part VI line 15b Compensation for the Associations officers is determined through an annual review by the Board, as well as the General Manager, and comparable salaries in the state of Colorado. 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 Current Year Margins Assigned to Members $ 2,836,103Capital Credit Gains $ 268,778Retirement of Capital Credits $ -1,404,328 Total $ 1,700,553 Part IX response or note to any line in Part IX Form 990, Part IX, Line 4The instructions to the 2022 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, 2023.