2024-11-11T15:38:54-05:00 2023-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2023-01-01 480157067 Butler Rural Electric Coop Assoc BUTL P O Box 1242 El Dorado KS 67042 Kevin Brownlee General Manager 3163212205 2024-11-08 true true George Lynch P00187596 9138311150 2024-11-11 2023 2024-10-15 13:58:12Z Kevin Brownlee 31186777 false X www.butler.coop X 1938 KS To Provide reliable electric power, broadband communication services and other related services to members at the most affordable cost 7 7 47 0 0 2883493 27818945 27868642 46514 24041 194924 410601 28060383 31186777 675 0 928915 692264 3190528 1639269 0 0 24076989 25971751 28197107 28303284 -136724 2883493 107637815 121809676 84687088 98174593 22950727 23635083 To Provide reliable electric power, broadband communication services and other related services to members at the most affordable cost false false 22341411 Cooperative sells and distributed electricity to its members/meters on a cooperative basis through the allocation of patronage capital. There were 7,748 active services at year end 5961873 Broadband Division - A separate division of the cooperative was created to provide broadband internet services to its members throught the construction of a fiber optic and wireless network. The construction and startup phase of the broadband division began in 2017. The first connection began receiving service during 2018. Fiber optic broadband services of the division will be provided to members on a patronage basis through the allocation of patronage capital to the extent of margins for such division 28303284 false false false false false false false false true false true false true true false true false false false false false false false false false false false true false false false false false false false false false false false true true true false true 30 0 true 47 true false false false false false 27737700 1182157 false false false X 7 7 false false true false true true true true true false false true true true true true true true true false X Jamin Will 3163215025 PO Box 1242 El Dorado KS 67042 Kevin Brownlee CEO 39.00 0.00 X 212942 0 114204 Alan Harper Manager of Operations 35.00 0.00 X 117876 0 132428 Mark Anders Area ForemanLineman 40.00 0.00 X 118919 0 85334 Aaron Yoder Journeyman Lineman 36.00 0.00 X 105142 0 68182 Luke Roush Journeyman Lineman 39.00 0.00 X 104580 0 66341 Tyler Haney Journeyman Lineman 37.00 0.00 X 108022 0 60774 Wendy McAdoo VP of Admin and Finance 0.00 35.00 X 119740 0 31717 Ben Roth Journeyman Lineman 35.00 0.00 X 107117 0 39642 Kevin Bittner CROCOO 29.00 0.00 X 23639 0 0 Ron Oelkers Trustee 8.00 0.00 X 6870 0 0 Gerald Staab Vice President 6.00 0.00 X X 3625 0 0 Dean Thompson SecretaryTreasurer 3.00 0.00 X X 3025 0 0 Gary Hill Trustee 3.00 0.00 X 2775 0 0 Boyd Ray Trustee 3.00 0.00 X 2575 0 0 Josh Harder Trustee 3.00 0.00 X 1975 0 0 Sheri Claassen President 12.00 0.00 X X 1825 0 0 1040647 0 598622 12 false true false Ervin Cable Construction LLC 450 Pryor Blvd Sturgis KY 42459 Construction Fiber 5199440 Conexon LLC 2001 Grand Blvd Suite 700 Kansas City MO 64108 Fiber Project Mgr 971301 MDR Construction 621 East Baylis Chapel Road Columbia MS 39429 CPF Installation 875289 Elite Cutover Connections 505 West Main St Cameron WI 54822 Support Service 762256 Solida Tree Service PO Box 421 Phillipsburg KS 67661 Tree Trimming 393405 8 2883493 2883493 Sale of Electricity 221000 21608837 21608837 Broadband Services 517000 5816983 5816983 Capital Credits 221000 335704 335704 Other Operating 221000 107118 107118 27868642 24041 24041 57246 57246 57246 57246 Non-Operating 900099 353355 353355 353355 31186777 28221997 0 81287 X 692264 692264 775216 775216 864053 864053 3676180 3676180 4392548 4392548 Cost of Power 12507702 12507702 Cost of Broadband 782321 782321 Distribution 1779492 1779492 Consumer Services 844504 844504 1989004 1989004 28303284 28303284 0 0 762249 1096455 1871535 2645147 544932 1953730 2208679 378336 487483 134695438 30829112 90330525 103866326 11313936 11505586 482572 107637815 121809676 2552361 3731723 11607 73891068 80718069 19312692 1405051 1239110 84687088 98174593 X 22950727 23635083 22950727 23635083 107637815 121809676 X 2883493 -2199137 X false true X true true true 820163 820163 4138941 1065609 3073332 129736334 29763503 99972831 103866326 Investment in Assoc Organizations 10527212 C Subordinated Certificates 590128 C Other Investments 388246 C 11505586 Consumer Deposits 188787 Employee Accrued Vacations 127132 Customer Prepayments 245153 Deferred Credits 457367 Other Liabilities 220671 1239110 X Footnote for uncertain tax position under FIN 48 (Part X) An evaluation of whether or not it has any uncertain tax positions is determined on an annual basis by the Association. While both entities believe they have adequately provided for all tax positions, amounts asserted by taxing authorities could be different than the positions taken by either entity. Both entities recognize any interest and penalties assessed by taxing authorities in income tax expense and, with few exceptions, are no longer subject to federal, state, or local income tax examinations by tax authorities for years before 2020. X X false false false Kevin Brownlee CEO 212942 87581 26623 327146 Wendy McAdoo VP of Admin and Finance 119740 29057 2660 151457 Alan Harper Manager of Operations 117876 107950 24478 250304 Mark Anders Area ForemanLineman 118919 59960 25374 204253 Tyler Haney Journeyman Lineman 108022 35467 25307 168796 Aaron Yoder Journeyman Lineman 105142 42875 25307 173324 Luke Roush Journeyman Lineman 104580 41060 25281 170921 Organizational document changes Part VI line 4 During the Year, the cooperatives bylaws were amended. The following is a summary of the change:Education requirement of trustees was updated Members or stockholder classes and rights Part VI line 6 The coooperative was formed by the members to provide electric service at cost on a cooperative basis Member election for additional members Part VI line 7a The Members of the Cooperative vote on the Board of Trustees. Elections are done on a one member one vote basis Governing body decisions Part VI line 7b The following acts require approval of the members of the Cooperative:1. Dissolution/Liquidation of the Cooperative2. Merger or consolidation of the Cooperative with another organization3. Disposal of a substantial portion of the Cooperatives assets4. Amendment to the Article of Incorporation5. Amendment to the Bylaws Form 990 governing body review Part VI line 11 Management presents a copy of the Form 990 to the Board for discussion and review prior to filing. Conflict of interest policy compliance Part VI line 12c On an annual basis, the Board of Trustee and employees review the conflict of interest policy. Trustee and employee officers are required to disclose any action or situation that might violate the policy to the full Board of Trustee as soon as possible CEO executive director top management comp Part VI line 15a The Board of Trustee use the expertise of a compensation survey when determining the compensation of the General Manager. The survey shows comparative salaries for General Managers from similarly situated Cooperatives Other officer or key employee compensation Part VI line 15b The Board and the General Manager use the expertise of a compensation survey when determing the compensation of the Cooperatives other employees that met the definition of Officer and Key Employees, if any. The survey includes salaries from similarly situated cooperatives throughout the state and the nation. Governing documents etc available to public Part VI line 19 The Cooperative will provide a complete copy of its governing documents, conflict of interest policy, and audited financial statements to any member who requests a copy of any such document. Annually, the Cooperative provides a summarized copy of the audited financial statements to the members of the Cooperative with the annual report. The bylaws can also be found on the Cooperatives website Explanation of other changes in net assets or fund balances Part XI line 9 Margins Assigned to Members $ 692,264Captial Credits Retired $ -7,631Other Changes $ -277Grants Received for Plant $ 2,883,493Total $-2,199,137 Part IX response or note to any line in Part IX The instructions to the 2023 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. Regional Media Corporation 216 S Vine Street El Dorado KS 67042 481043304 Broadband Services KS Butler Rural Electric Cooperative C Corp 3363281 3215550 1.00000 false false false false false false false false false false false false false false true true true false false false Regional Media Corporation n NA - Less than 50000 Regional Media Corporation o NA - Less than 50000 Regional Media Corporation p Intercompany Payments