2024-10-08T18:09:02-04:00 2023-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2023-01-01 840312535 San Isabel Electric Association Inc SANI 781 E Industrial Blvd Pueblo CO 81007 Eldon Ryan Elarton General Manager 7195472160 2024-10-07 true true George Lynch P00187596 9138311150 2024-10-08 2023 2024-10-15 13:58:12Z Eldon Ryan Elarton 61046770 false X www.siea.com X 1940 CO See Schedule O 7 7 90 0 0 0 58439523 60107297 332769 385073 796314 554400 59568606 61046770 131987 157254 1798552 2014162 1320298 1609646 0 0 56449756 57422962 59700593 61204024 -131987 -157254 212726748 218558448 138561944 143519909 74164804 75038539 X See Schedule O 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 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 15 0 true 90 true false false false false false 60395778 3638802 false false false X 7 7 false false false 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 Manager 40.00 0.00 X 232806 0 51432 James Hardy Lineman 40.00 0.00 X 173291 0 62808 Gary Eitel Chief Administrative Officer 40.00 0.00 X 148019 0 80761 Darryl Stewart Chief Operating Officer 40.00 0.00 X 182478 0 38229 Brendon Beach Lineman 40.00 0.00 X 152894 0 37910 Lisa Folga Chief Business Officer 40.00 0.00 X 125582 0 53185 Steven Zavesky Lineman 40.00 0.00 X 150637 0 20417 Deborah Rose Director 26.00 0.00 X 23400 0 0 Don Tokar Director 15.00 0.00 X 18775 0 0 Dennis Maroney Director 12.00 0.00 X 14047 0 0 Edward R Garcia Director 16.00 0.00 X 12550 0 0 Jacque Sikes Director 14.00 0.00 X 11475 0 0 Doris Morgan Director 10.00 0.00 X 11300 0 0 Donald Keairns Director 9.00 0.00 X 7650 0 0 1264904 0 344742 30 false true false Western United Electric 100 Bromley Business Parkway Brighton CO 80603 Materials 4691478 Ward Electric 9586 I-25 Frontage Rd Suite B Longmont CO 80504 Contract Labor 1774115 Wilson Excavation Inc 531 8th Street Penrose CO 81240 Contract Labor 480096 Main Electric 1115 N Erie Ave Pueblo CO 81001 Contract Labor 281886 Gonzales Electric LLC P O Box 242 La Veta CO 81055 Contract Labor 194102 9 Sale of Electricity 221000 58374284 58374284 Capital Credits 221000 1517102 1517102 Other Operating 221000 215911 215911 60107297 385073 385073 59473 59473 59473 59473 Non-Operating 900099 494927 494927 494927 61046770 60602224 0 444546 X 111254 46000 2014162 562203 1047443 4480121 8013775 Cost of Power 33574855 33574855 Distribution 4648701 4648701 Admin & General 3923346 3923346 Member Services 2605188 2605188 176976 61204024 0 0 0 397198 446864 6848707 6151297 11303402 936948 3514428 3497102 412939 816587 269230925 110857590 153453215 158373335 36796859 48336315 212726748 218558448 13462069 13094984 3959878 3503235 121139997 126921690 138561944 143519909 X 17295736 18688383 56869068 56350156 74164804 75038539 212726748 218558448 X -157254 1030989 X false true X true 599 599 1198 true CARE Membership Organization 5400 Washington St Denver CO 80216 743106451 599 1666750 1666750 12192336 7658537 4533799 255371839 103199053 152172786 158373335 Associated Organizations 36209010 C Subordinated Certificates 617918 C Other Investments 11509387 C 48336315 X 61046770 61046770 61046770 59032608 59032608 2171416 2171416 61204024 Other expenses included on Form 990 (Part XII, line 4b) Margins Assigned to Members $2,014,162Grants and Scholarships $ 157,254 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. false Energy Outreach Colorado 225 East 16th Ave Sutie 200 Denver CO 80203 742543881 501c3 21893 Donate LEAP Program Pueblo County 701 Court Street Pueblo CO 81003 GOV 5000 Showcase Sale Valley First P O Box 19981 Colorado City CO 81019 10000 Huerfano County P O Box 267 La Veta CO 81055 GOV 5000 4H Fair Board Las Animas County P O Box 405 Trinidad CO 81082 Gov 5000 County Fair Board 2 3 Scholarships 35 46000 Monitoring procedures (Part I, line 2) Presented to Board at monthly meeting, reviewed and voted by Board members X X false false false Brendon Beach Lineman 152894 11166 26744 190804 James Hardy Lineman 173291 44172 18636 236099 Eldon Ryan Elarton General Manager 232806 23667 27765 284238 Darryl Stewart Chief Operating Officer 182478 19053 19176 220707 Gary Eitel Chief Administrative Officer 148019 53608 27153 228780 Steven Zavesky Lineman 150637 11081 9336 171054 Lisa Folga Chief Business Officer 125582 26349 26836 178767 Members or stockholder classes and rights 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 Cooperatives bylaws. Member election for additional members Part VI line 7a The Board Members are elected by the Membership. Governing body decisions Part VI line 7b The Board Members are elected by the Membership. Form 990 governing body review Part VI line 11 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. Conflict of interest policy compliance 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. CEO executive director top management comp 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. Governing documents etc available to public Part VI line 19 Bylaws, tariffs, and Board policies are available on our website; all other documents are available upon request. Explanation of other changes in net assets or fund balances Part XI line 9 Grants and Scholarships - Offset Exp on Part IX $ 157,254Net Margins Assigned to Members $ 2,014,162Other Changes $ 317,042Retirement of Capital Credits $ -1,457,469 Total $ 1,030,989 Part III response or note to any other line in Part III Part III, Organizations MissionTo 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. Part VII response or note to any other line in Part VII The Cooperative has designated a policy for Directors compensation. Per the Cooperatives 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 aDirectors fee of $350 for each day of the meeting. If a Director is absent from a regularly scheduled Board meeting, the Directors 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 Directors tenure on the Board.Currently, Mr. Edward Garcia defers compensation as a Board Director. Part IX response or note to any line in Part IX Form 990, Part IX, Line 4The 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.