2023-09-15T11:19:27-04:00 2022-12-31 743040374 KELSO LYNCH PC PA 6700 SQUIBB RD STE 215 MISSION KS 662023252 990 2022-01-01 480441812 SUMNER-COWLEY ELECTRIC COOPERATIVE INC SUMN 6203263356 PO BOX 220 WELLINGTON KS 67152 CONI ADAMS CEO 6203263356 2023-09-13 true CONI ADAMS 999009999 false THOMAS F HANCOCK CPA P00501575 9138311150 2023-09-14 2022 2023-04-26 12:10:37Z CONI ADAMS 13376007 false X WWW.SUCOCOOP.COM X 1938 KS TO PROVIDE RELIABLE ENERGY AND RELATED SERVICES TO OUR MEMBERS AT THE LOWEST COST. 7 7 12 0 0 12046567 13288468 22539 40492 61937 47047 12131043 13376007 0 668856 785278 691116 753486 0 0 10771071 11837243 12131043 13376007 0 35587386 36302479 12171733 12516270 23415653 23786209 SUMNER-COWLEY ELECTRIC COOPERATIVE, GUIDED BY COOPERATIVE PRINCIPLES, PLEDGES TO CONTINUE BUILDING ON ITS HERITAGE OF PROVIDING RELIABLE ENERGY SERVICES WITH AN EYE ON FUTURE TECHNOLOGIES. false false SUMNER-COWLEY ELECTRIC COOPERATIVE, INC. PROUDLY SERVES 4,540 MEMBERS WITH 1,876 MILES OF LINE IN RURAL COMMUNITIES OF SUMNER, COWLEY, HARPER, SEDGWICK AND KINGMAN COUNTIES. false false false false false false false false false true false true false true true true false false false false false false false false false false false false true false false false false true false false false false false false false false false true 93 0 true 12 true false false false false false 13576172 263541 false false false X 7 7 false false false false true true true true true false false true true true true false true true true false X STACY WILEY 6203263356 PO BOX 220 WELLINGTON KS 67152 CONI ADAMS CEO 50.00 X 180366 0 158999 RICHARD MITCHELL DIR OF OPERA 50.00 X 122599 0 83233 STACY WILEY DIRECTOR OF 45.00 X 100604 0 53186 KEITH LEDDY DIRECTOR 5.00 X 10973 0 0 JIM MCMULLIN DIRECTOR 5.00 X 9225 0 0 GABE SCHICKAU DIRECTOR 5.00 X 8917 0 0 JEFF SWANSON EXECUTIVE DI 5.00 X 7571 0 0 JOHN SCHON DIRECTOR 5.00 X 7308 0 0 JOHN BEARD DIRECTOR 5.00 X 4800 0 0 CRAIG KNUDSEN DIRECTOR 5.00 X 4335 0 0 JOHN WHITTINGTON DIRECTOR 5.00 X 1370 0 0 458068 295418 3 false true false J&J POWERLINES INC PO BOX 861 DODGE CITY KS 67801 CONTRACT LABOR 1597296 STEVE BEVINS TREE EXPERTS 915 SOUTH A ARKANSAS CITY KS 67005 TREE TRIMMING 364500 BALDWIN POLES PO BOX 758 NORTH BAY MINETTE AL 36507 MATERIAL SUPPLY 219509 BORDER STATES PO BOX 310353 DES MOINES IA 50331 MATERIAL SUPPLY 147232 NATIOINAL INFORMATION SOLUTIONS PO BOX 1147 MANDAN ND 58554 SOFTWARE PROVID 107251 5 SALE OF ELECTRICITY 221000 13039610 13039610 MISC ELECTTRIC 221000 134055 134055 CAPITAL CREDITS 221000 114803 114803 13288468 40492 40492 15898 15898 15898 15898 OTHER NON-OPERATING 900099 31149 31149 31149 13376007 13319617 56390 X 785278 547654 205832 500071 1256646 COST OF POWER 7057768 DISTRIBUTION EXPENSE 1736797 ADMIN & GENERAL 883105 MEMBER SERVICES 402856 13376007 0 0 0 1117908 1588228 1097324 1264808 305012 492134 117530 57548 34610213 6874873 27767445 27735340 5182167 5164421 35587386 36302479 1011335 1120445 53688 28635 10602566 10842588 504144 524602 12171733 12516270 X 2465754 2596182 20949899 21190027 23415653 23786209 35587386 36302479 X 0 370556 X X false true X true 227084 227084 1183653 792744 390909 33199476 6082129 27117347 27735340 INVESTMENT IN ASSOCIATED ORGAN 4364842 C OTHER INVESTMENTS 400000 C SUBORDINATED CERTIFICATES 399579 C 5164421 OTHER CURRENT LIABILITIES 524602 524602 X 13376007 13376007 13376007 12590729 12590729 785278 785278 13376007 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION HAS A LETTER OF EXEMPTION FROM FEDERAL INCOME TAX, ISSUED BY THE INTERNAL REVENUE SERVICE AND FILED 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 TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2019. SCHEDULE D, PAGE 4, PART XII, LINE 4B MARGINS ASSIGNED TO MEMBERS 785,278 X X false false false CONI ADAMS CEO 180366 144557 14442 339365 RICHARD MITCHELL DIR OF OPERATIONS 122599 69406 13827 205832 STACY WILEY DIRECTOR OF FINANCE 100604 35638 17548 153790 CAYENNE WAGONER FAMILY MEMBER 51722 EE COMPENSATION false SCHEDULE L, PART V CAYENNE WAGONER IS THE DAUGHTER OF THE FORMER CEO FORM 990, PAGE 6, PART VI, LINE 6 THE COOPERATIVE IS A NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION WHOSE MEMBERS HAVE IDENTICAL VOTING RIGHTS AND ARE ASSIGNED MARGINS IN ACCORDANCE WITH THE ORGANIZATION'S BYLAWS. FORM 990, PAGE 6, PART VI, LINE 7A ALL BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP AT THE COOPERATIVE. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS OF THE COOPERATIVE APPROVE ALL BYLAW CHANGES. FORM 990, PAGE 6, PART VI, LINE 11B DIRECTORS ARE GIVEN A A HARD COPY OF THE 990 TO REVIEW THE REUTRN. THE DIRECTORS SIGN A DOCUMENT FOR THE DIRECTOR OF FINANCE AS A RECORD THAT THEY RECEIVED THE COPY OF THE 990. THE DIRECTOR OF FINANCE TIES OUT ALL FINANCIAL INFORMATION AND REVIEWS THE RETURN. THE CEO DOES A COMPLETE REVIEW OF THE 990. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST DOCUMENTS SIGNED BY ALL BOARED MEMBERS AFTER EVERY ANNUAL MEETING OR AT A BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD REVIEWS MANAGER COMPARABILITY DATA WHEN GIVING FINAL APPROVAL ON THE CEO SALARY. THE BOARD LOOKS AT MANAGER SURVEYS OF KEC AND NRECA FOR COMPARISON PURPOSES PRIOR TO GIVING FINAL APPROVAL ON SALARIES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD LOOKS AT MANAGER SURVEYS OF KEC AND NRECA FOR COMPARISON PURPOSES PRIOR TO GIVING FINAL APPROVAL ON SALARIES. THE CEO HAS ACCESS TO DATA TO USE TO EVALUATE SALARIES AND BENEFITS IN COMPARISON TO OTHER COOPERATIVES IN THE STATE AND NATIONALLY. 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. FINANCIAL STATEMENTS ARE PUBLISHED IN THE KANSAS COUNTRY LIVING MAGAZINE ON AN ANNUAL BASIS. 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 NET MARGINS ASSIGEND TO MEMBERS 785,278 CAPITAL CREDIT GAINS 8,060 INCREASE IN MEMBERSHIPS 805 OTHER CHANGES 121,563 RETIREMENTS OF CAPITAL CREDITS -545,150 TOTAL 370,556 FORM 990, PAGE 12, PART XII, LINE 2C SUMNER-COWLEY ELECTRIC COOPERATIVE, INC. DID NOT CHANGE ITS PROCESS OF SELECTION OR OVERSIGHT FOR THE YEAR ENDED DECEMBER 31, 2022.