2023-10-11T12:29:59-04:00 2022-12-31 743040374 KELSO LYNCH PC PA 6700 SQUIBB RD STE 215 MISSION KS 662023252 990 2022-01-01 840312535 SAN ISABEL ELECTRIC ASSOCIATION INC SANI 7195472160 781 E INDUSTRIAL BLVD PUEBLO CO 81007 ELDON RYAN ELARTON GENERAL MANAGER 7195472160 2023-10-09 true ELDON RYAN ELARTON 999009999 false THOMAS F HANCOCK CPA P00501575 9138311150 2023-10-11 2022 2023-04-26 12:10:37Z ELDON RYAN ELARTON 59568606 false X WWW.SIEA.COM X 1940 CO TO DELIVER ON THE PROMISE OF SERVICE AND VALUE TO PROVIDE OUR MEMBERSHIP WITH ELECTRIC POWER AND OTHER NEEDED PRODUCTS AND SERVICES WHICH WILL IMPROVE THEIR QUALITY OF LIFE. WE WILL PROVIDE EXCELLENT SERVICE AND MAINTAIN THE HIGHEST SOCIAL AND ETHICAL STANDARDS AS WE EVALUATE AND UTILIZE NEW TECHNOLOGIES AND RESOURCES TO MEET THE NEEDS OF OUR MEMBERSHIP. 7 7 89 0 0 56599935 58439523 295829 332769 817735 796314 57713499 59568606 122232 131987 2454381 1798552 1092155 1320298 0 0 54166963 56449756 57835731 59700593 -122232 -131987 199226776 212726748 125723440 138561944 73503336 74164804 X TO DELIVER ON THE PROMISE OF SERVICE AND VALUE TO PROVIDE OUR MEMBERSHIP WITH ELECTRIC POWER AND OTHER NEEDED PRODUCTS AND SERVICES WHICH WILL IMPROVE THEIR QUALITY OF LIFE. WE WILL PROVIDE EXCELLENT SERVICE AND MAINTAIN THE HIGHEST SOCIAL AND ETHICAL STANDARDS AS WE EVALUATE AND UTILIZE NEW TECHNOLOGIES AND RESOURCES TO MEET THE NEEDS OF OUR MEMBERSHIP. false false SAN ISABEL ELECTRIC ASSOCIATION IS AN ELECTRIC DISTRIBUTION COOPERATIVE THAT PROVIDED APPROXIMATELY 27,000 SERVICES TO ITS APPROXIMATELY 21,000 MEMBERS IN ALL OR PARTS OF SEVEN COUNTIES IN SOUTHERN 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 true true true false false false false false false false false false false false false false false true 18 0 true 89 true false false false false false 58939798 6572784 false false false X 7 7 false false true false true true true true true false false true true true true true true true false false X ELDON RYAN ELARTON 7195472160 781 E INDUSTRIAL BLVD PUEBLO CO 81007 X ELDON RYAN ELARTON GENERAL MANA 40.00 X 221939 0 50012 GARY EITEL CHIEF ADM OF 40.00 X 141532 0 93606 KEVIN SCHLEICH LINE SUPERIN 40.00 X 128578 0 77525 DARRYL STEWART CHIEF OP OFF 40.00 X 162622 0 35288 STEVEN ZAMARRIPA IT MANAGER 40.00 X 118977 0 54386 LISA FOLGA CHIEF BUSINE 40.00 X 91477 0 54306 DEBBIE ROSE DIRECTOR 31.00 X 24225 0 2400 JACQUE SIKES DIRECTOR 17.00 X 15200 0 0 DENNIS MARONEY DIRECTOR 12.00 X 11875 0 0 EDWARD RAYMOND GARCIA DIRECTOR 17.00 X 11700 0 0 DONALD KEAIRNS DIRECTOR 9.00 X 7850 0 0 JOHN PICKERILL DIRECTOR 6.00 X 6250 0 0 JOSEPH COSTA DIRECTOR 4.00 X 5000 0 0 DONALD TOKAR DIRECTOR 3.00 X 3300 0 0 DORIS MORGAN DIRECTOR 1.00 X 2250 0 0 952775 367523 25 false true false WESTERN UNITED ELECTRIC 100 BROMLEY BUSINESS PARKWAY BRIGHTON CO 80603 MATERIALS 4147217 STEEL CITY SOLAR LLC 621 E ENTERPRISE DR PUEBLO WEST CO 81007 SOLAR CONTRACTO 3803630 WARD ELECTRIC 9586 I-25 FRONTAGE ROAD LONGMONT CO 80504 CONTRACT LABOR 3452557 BORDER STATES INDUSTRIES INC PO BOX 201889 DALLAS TX 753201889 MATERIALS 1470998 MAIN ELECTRIC LTD 1115 NORTH ERIE AVE PUEBLO CO 81001 CONTRACT LABOR 859153 7 ELECTRIC REVENUES 221000 57097259 57097259 MISCELLANEOUS ELECTRIC 221000 822269 822269 CAPITAL CREDITS 221000 519995 519995 58439523 332769 332769 53508 53508 53508 53508 OTHER OPERATING REVENUE 221000 742806 742806 742806 59568606 59182329 386277 X 91987 40000 1798552 507784 812514 3649843 7333149 COST OF POWER 34397838 DISTRIBUTION 4887679 ADMIN & GENERAL 3715772 MEMBER SVCS 2319032 146443 59700593 0 0 0 448074 397198 5933090 6848707 8526251 11303402 2608821 3514428 545991 412939 264742166 111288951 144371317 153453215 36793232 36796859 199226776 212726748 13814019 13462069 3485388 3959878 108424033 121139997 125723440 138561944 X 15897481 17295736 57605855 56869068 73503336 74164804 199226776 212726748 X -131987 793455 X false true X true 622 622 true CARE MEMBERSHIP ORGANIZATION 5400 WASHINGTON ST DENVER CO 80216 743106451 622 SCHEDULE C, PART I-A, LINE 1 CONTRIBUTIONS TO CARE MEMBERSHIP ORGANIZATION. 1001538 1001538 11322106 4160201 7161905 252418522 107128750 145289772 153453215 ASSOCIATED ORGANIZATIONS 35454322 C OTHER 724619 C SUBORDINATED CERTIFICATES 617918 C 36796859 X 59568606 59568606 59568606 57770054 57770054 1930539 1930539 59700593 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 GRANTS AND SCHOLARSHIPS 131,987 MARGINS ASSIGNED TO MEMBERS 1,798,552 false ENERGY OUTREACH COLORADO 225 EAST 16TH AVE SUITE 200 DENVER CO 80203 742543881 501C3 21627 DONATE LEAP PROGRAM PUEBLO COUNTY FAIR 701 COURT STREET PUEBLO CO 81003 GOV 6500 PUEBLO FAIR SHOWCASE TOWN OF COKEDALE MINING MUSEUM PO BOX 3323 COKEDALE CO 81082 GOV 10000 MUSEUM RESTORATION 3 SCHOLARSHIPS 29 40000 SCHEDULE I, PAGE 1, PART I, LINE 2 PRESENTED TO BOARD AT MONTHLY MEETING, REVIEWED AND VOTED BY BOARD MEMBERS. X X false false false ELDON RYAN ELARTON GENERAL MANAGER 221939 22194 27818 271951 GARY EITEL CHIEF ADM OFFICER 141532 65799 27807 235138 KEVIN SCHLEICH LINE SUPERINTENDENT 128578 58787 18738 206103 DARRYL STEWART CHIEF OP OFFICER 162622 16262 19026 197910 STEVEN ZAMARRIPA IT MANAGER 118977 35645 18741 173363 FORM 990 - ORGANIZATION'S MISSION TO DELIVER ON THE PROMISE OF SERVICE AND VALUE TO PROVIDE OUR MEMBERSHIP WITH ELECTRIC POWER AND OTHER NEEDED PRODUCTS AND SERVICES WHICH WILL IMPROVE THEIR QUALITY OF LIFE. WE WILL PROVIDE EXCELLENT SERVICE AND MAINTAIN THE HIGHEST SOCIAL AND ETHICAL STANDARDS AS WE EVALUATE AND UTILIZE NEW TECHNOLOGIES AND RESOURCES TO MEET THE NEEDS OF OUR MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 4 ARTICLE I - MEMBER MEETINGS AND VOTING SECTION 6 - NOTICE OF MEMBER MEETINGS - BYLAW CHANGE TO INCREASE THE PERIOD TO MAIL WRITTEN OR PRINTED NOTICE STATING THE PLACE, DAY AND HOUR OF THE ANNUAL OR SPECIAL MEETING OF THE MEMBERS OF NOT LESS THAN FIFTEEN (15) DAYS NOR MORE THAN SIXTY (60) DAYS BEFORE THE DATE OF THE MEETING. ARTICLE II - BOARD OF DIRECTORS SECTION 3 - QUALIFICATIONS, SUBSECTION A.5 - QUALIFICATION 5 TO SERVE AS A DIRECTOR WAS ADDED TO THE BYLAWS. QUALIFICATION STATES THAT TO SERVE AS A DIRECTOR, A PERSON SHALL: "PROTECT THE CONFIDENTIALITY OF PERSONAL IDENTIFIABLE INFORMATION AND OTHER CONFIDENTIAL INFORMATION PROVIDED TO SDCEA BY MEMBERS, CONSUMERS, EMPLOYEES, DIRECTORS, VENDORS AND THE PUBLIC." FORM 990, PAGE 6, PART VI, LINE 6 SAN ISABEL ELECTRIC ASSOCIATION IS A NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION WHOSE MEMBERS HAVE IDENTICAL VOTING RIGHTS AND ARE ASSIGNED MARGINS IN ACCORDANCE WITH THE COOPERATIVE'S BYLAWS. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERSHIP MUST APPROVE CHANGES TO THE ORGANIZATION'S BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS EMAILED UPON COMPLETION TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. AN INTERNAL REVIEW WITH PAYROLL AND ACCOUNTING STAFF IS ALSO PERFORMED. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY THROUGH EMPLOYEE AND BOARD EDUCATION REGARDING THE POLICY, AS WELL AS SCHEDULED POLICY REVIEW WITH EMPLOYEES AND THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15A INFORMATION IS GATHERED FROM STATE AND NATIONAL ELECTRIC COOPERATIVE ORGANIZATIONS TO INSURE THAT LEVELS OF COMPENSATION ARE WITHIN STATISTICAL NORMS OF THE INDUSTRY. FORM 990, PAGE 6, PART VI, LINE 19 BYLAWS, TARIFFS, AND BOARD POLICIES ARE AVAILABLE ON OUR WEBSITE; ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII THE COOPERATIVE HAS DESIGNATED A POLICY FOR DIRECTOR'S COMPENSATION. PER THE COOPERATIVE'S POLICY, WHENEVER A DIRECTOR ATTENDS ANY MEETING, CONFERENCE, OR SEMINAR APPROVED BY THE BOARD, THEY RECEIVE REIMBURSEMENT FOR ACTUAL EXPENSES, WITH THE EXCEPTION OF MEALS. DAILY MEALS ARE REIMBURSED AT PER DIEM. IN ADDITION, THE DIRECTOR WILL RECEIVE A DIRECTOR'S FEE OF 350 FOR EACH DAY OF THE MEETING. IF A DIRECTOR IS ABSENT FROM A REGULARLY SCHEDULED BOARD MEETING, THE DIRECTOR'S FEE MAY BE PAID AT THE DISCRETION OF THE BOARD. A FORM IS PROVIDED TO EACH DIRECTOR TO ASSIST IN TRACKING HOURS SPENT ON BEHALF OF THE COOPERATIVE. A MONTHLY MEDICAL AND DENTAL INSURANCE ALLOWANCE OF 200 IS PAID TO EACH DIRECTOR. SOME DIRECTORS MAY SERVE ON ADDITIONAL COMMITTEES OR HAVE ADDITIONAL TRAINING REQUIREMENTS THAT RESULT IN ADDITIONAL TIME AND EXPENSES AS COMPARED TO OTHER DIRECTORS. A DIRECTOR MAY DEFER DIRECTOR FEES IN ACCORDANCE WITH IRS RULES AND REGULATIONS. HOWEVER, THE MONEY WILL BE DUE AND PAYABLE AT THE CONCLUSION OF THE DIRECTOR'S TENURE ON THE BOARD. CURRENTLY, MR. EDWARD GARCIA DEFERS COMPENSATION AS A BOARD DIRECTOR. 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 GRANTS AND SCHOLARSHIPS - OFFSET EXP ON PART IX 131,987 NET MARGINS ASSIGNED TO MEMBERS 1,798,552 OTHER CHANGES 336,071 RETIREMENT OF CAPITAL CREDITS -1,473,155 TOTAL 793,455