2023-08-01T18:42:12-04:00 2022-12-31 743040374 KELSO LYNCH PC PA 6700 SQUIBB RD STE 215 MISSION KS 662023252 990 2022-01-01 840390042 KC ELECTRIC ASSOCIATION INC KCEL 7197432431 PO BOX 8 HUGO CO 80821 DAVID CHURCHWELL GENERAL MANAGER 7197432431 2023-07-25 true DAVID CHURCHWELL 999009999 false THOMAS F HANCOCK CPA P00501575 9138311150 2023-08-01 2022 2023-04-26 12:10:37Z DAVID CHURCHWELL 28377289 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 24 0 641550 0 26387622 28288829 44317 80246 14932 6732 27088421 28375807 0 3106429 2451249 1347170 1346042 0 0 23634822 24578516 28088421 28375807 -1000000 0 58667697 63987749 16807582 20895291 41860115 43092458 TO PROVIDE RELIABLE ELECTRIC POWER AND RELATED SERVICES TO OUR MEMBERS AT THE MOST AFFORDABLE COST. false false KCEA SOLD 241,311,353 KWH'S TO OUR 6,607 METERS ORVER 3,049 MILES OF LINE IN 3 COUNTIES (CHEYENNE, KIT CARSON AND LINCOLN) OF EASTERN COLORADO. false false true 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 255 0 true 24 true false false false false false 28341902 333307 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 MANA 40.00 X 252984 0 162463 PAUL NORRIS OPERATIONS M 40.00 X 154625 0 111232 GEORGE UNRUH FOREMAN LINE 40.00 X 119605 0 81910 BO RANDOLPH CFO 40.00 X 133976 0 46163 CHRISTOPHER NOTTER FOREMAN LINE 40.00 X 114298 0 55986 KEVIN PENNY PRESIDENT 7.60 X 14850 0 0 JERRY ALLEN DIRECTOR 2.50 X 13800 0 0 G WAYNE PARRISH DIRECTOR 3.10 X 12900 0 0 ERIC POSS DIRECTOR 2.90 X 12200 0 0 ROBERT BLEDSOE DIRECTOR 6.40 X 12150 0 0 JAMES MICHAL DIRECTOR 2.00 X 12150 0 0 DAVID RITCHEY DIRECTOR 1.80 X 12150 0 0 TERRY TAGTMEYER DIRECTOR 3.50 X 12000 0 0 DANIEL MILLS DIRECTOR 0.70 X 10600 0 0 888288 457754 5 false true false WESTERN UNITED SUPPLY CORP 100 BROMLEY BUSINESS PARKWAY BRIGHTON CO 80603 MATERIAL SUPPLI 706563 NATIONAL INFORMATION SOLUTIONS COOP PO BOX 1147 MANDAN ND 58554 SOFTWARE 145886 2 ELECTRIC REVENUE 221000 28077470 28077470 CAPITAL CREDITS 221000 111796 111796 OTHER OPERATING REVENUE 221000 99563 99563 28288829 81728 81728 7654 7654 7654 7654 1482 -1482 -1482 -1482 MISCELLANEOUS 221000 -922 -922 -922 28375807 28286425 89382 X 2451249 708386 637656 358307 1594030 COST OF POWER 19480668 DISTRIBUTION 1952416 ADMIN & GENERAL 844866 CONSUMER 348229 28375807 0 0 0 3628189 3354134 1829487 6877628 1583083 1638313 630149 774726 1111240 657648 57800334 27899611 28902439 29900723 20983110 20784577 58667697 63987749 1688427 1758165 2817028 3642000 12302127 15495126 16807582 20895291 X 3871184 3997102 37988931 39095356 41860115 43092458 58667697 63987749 X 0 1232343 X false true X true 3000 3000 true CARE MEMBERSHIP ORGANIZATION 5400 WASHINGTON ST DENVER CO 80216 743106451 3000 SCHEDULE C, PART I-A, LINE 1 CONTRIBUTIONS TO CARE MEMBERSHIP ORGANIZATION. 82918 82918 720306 415483 304823 56997110 27484128 29512982 29900723 INVEST IN ASSOC ORGANIZATIONS 17729657 C OTHER INVESTMENTS 2500000 C SUBORDINATED CERTIFICATES 554920 C 20784577 X 28375807 28375807 28375807 25924558 25924558 2451249 2451249 28375807 SCHEDULE D, PAGE 3, PART X AN EVALUATION OF WHETHER OR NOT IT HAS ANY 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 TAXING AUTHORITIES FOR YEARS BEFORE 2019. SCHEDULE D, PAGE 4, PART XII, LINE 4B CURRENT YEAR MARGINS ASSIGNED TO MEMBERS 2,451,249 X X false false false DAVID CHURCHWELL GENERAL MANAGER 252984 143704 18759 415447 PAUL NORRIS OPERATIONS MANAGER 154625 92473 18759 265857 GEORGE UNRUH FOREMAN LINEMAN 119605 60112 21798 201515 BO RANDOLPH CFO 133976 27404 18759 180139 CHRISTOPHER NOTTER FOREMAN LINEMAN 114298 37227 18759 170284 FORM 990, PAGE 6, PART VI, LINE 6 K.C. ELECTRIC IS A MEMBER OWNED COOPERATIVE. FORM 990, PAGE 6, PART VI, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERSHIP MUST APPROVE DECISIONS THAT INVOLVE CERTAIN TRANSFERS OF COOPERATIVE ASSETS. FORM 990, PAGE 6, PART VI, LINE 8B THE ASSOCIATION DOES NOT HAVE COMMITTEES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT A REGULAR MEETING PRIOR TO FILING. FORM 990, PAGE 6, 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. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE ASSOCIATION'S CEO IS DETERMINED THROUGH AN ANNUAL REVIEW BY THE BOARD AND COMPARABLE SALARIES IN THE STATE OF COLORADO. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR THE ASSOCIATION'S OFFICERS IS DETERMINED THROUGH AN ANNUAL REVIEW BY THE BOARD, AS WELL AS THE GENERAL MANAGER, AND COMPARABLE SALARIES IN THE STATE OF COLORADO. FORM 990, PAGE 6, PART VI, LINE 19 BYLAWS ARE OFFERED TO ALL NEW MEMBERS; ALL OTHER DOCUMENTS ARE AVAILABLE AT ANY TIME UPON REQUEST. FORM 990, PART X FORM 990, PART IX, LINE 4 THE 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, 2022. FORM 990, PART XI, LINE 9 CURRENT YEAR MARGINS ASSIGNED TO MEMBERS 2,451,249 CAPITAL CREDIT GAINS 125,919 RETIREMENT OF CAPITAL CREDITS -1,344,825 TOTAL 1,232,343