2025-09-09T11:03:26-04:00 2024-12-31 743043074 Kelso Lynch P C P A 6700 Squibb Road Suite 215 Mission KS 66202 990 2024-01-01 840390042 KC Electric Association Inc % David Churchwell KCEL 7197432431 PO Box 8 Hugo CO 80821 DAVID CHURCHWELL General Manager 7197432431 2025-09-08 true true GEORGE LYNCH P00187596 9138311150 2025-09-09 2024 2025-03-06 01:10:19Z David Churchwell PO Box 8 Hugo CO 80821 31478660 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 29 0 0 0 27323201 30552846 492492 916642 6408 9172 27822101 31478660 8000 2836103 5181211 1201394 1250027 0 0 23784604 25039422 27822101 31478660 0 64774944 68088770 19981933 19579433 44793011 48509337 To provide reliable electric power and related services to our members at the most affordable cost. false false KCEA sold 239,483,326 Kwhs to our 6,625 meters over 3,052 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 true true false false false false false false false false false false false false false false true 252 0 true 29 true false false false false false 29923985 2414126 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 Manager 40.00 0.00 X 289023 0 139173 Bo Randolph CFO 40.00 0.00 X 146308 0 39966 Darren Fox Ops Manager 40.00 0.00 X 135266 0 50614 Austin Talbert Area Foreman 40.00 0.00 X 133257 0 38536 John C Ely Maintenance Foreman 40.00 0.00 X 134938 0 36296 Kevin Penny President 7.10 0.00 X 14850 0 0 G Wayne Parrish Director 3.70 0.00 X 14100 0 0 Jerry Allen Director 4.10 0.00 X 13300 0 0 Robert Bledsoe Director 7.10 0.00 X 12000 0 0 Eric Poss Director 2.90 0.00 X 12000 0 0 David Ritchey Director 1.70 0.00 X 11850 0 0 Daniel Mills Director 1.10 0.00 X 11700 0 0 Terry Tagtmeyer Director 3.20 0.00 X 11100 0 0 James Michal Director 2.40 0.00 X 5750 0 0 945442 0 304585 5 false true false Custom Truck & Equipment LLC 7701 E 24 Highway Kansas City MO 64125 Vehicles 267923 Federated Rural Electric Insurance P O Box 30079 Omaha NE 681031179 Insurance 174758 Western United Supply Corp 100 Bromley Business Pkwy Brighton CO 80603 Material Supplier 831626 National Information Solutions Coop PO Box 1147 Mandan ND 58554 Software 165105 Koppers Utility & Industrial Prod P O Box 746367 Atlanta GA 303746367 Electric Materials 307824 6 Electric Revenue 221000 29123162 29123162 Capital Credits 221000 1320505 1320505 Other Operating Revenue 221000 109179 109179 30552846 689816 689816 9283 9283 9283 9283 226826 226826 226826 226826 0 Miscellaneous 221000 -111 -111 -111 31478660 30779561 0 699099 X 8000 5181211 721120 528907 349230 1642013 Cost of Power 19377719 19377719 Distribution 2338750 2338750 Admin & General 942532 942532 Consumer 389178 389178 31478660 0 0 0 3644919 2919472 7292460 9827211 1685881 1755999 784427 873782 453968 207121 60812350 29983312 30245236 30829038 20668053 21676147 64774944 68088770 1780085 1837957 3320589 3422904 14881259 14318572 19981933 19579433 X 4265881 4576741 40527130 43932596 44793011 48509337 64774944 68088770 X 0 3716326 X false true X true 3000 3000 true CARE Membership 5400 Washington St Denver CO 80216 743106451 3000 82918 82918 720306 458697 261609 60009126 29524615 30484511 30829038 Invest in Assoc Organizations 18621227 C Other Investments 2500000 C Subordinated Certificates 554920 C 21676147 X 31478660 31478660 31478660 26297449 26297449 5181211 5181211 31478660 Part XII, Line 4b-Other expenses not included on Sch D but on 990 Current Year Margins Assigned to Members $5,181,211 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) 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 2021. false Schlorships 10 8000 Monitoring procedures (Part I, line 2) The Board of Directors chooses scholarship recipients. Checks are made to the school and recipient. Both are required to sign the checks. Funds are to be credited to students account and used for tuition, room and board. X X false false false DAVID CHURCHWELL General Manager 289023 114174 24999 428196 BO RANDOLPH CFO 146308 14967 24999 186274 DARREN FOX Ops Manager 135266 25615 24999 185880 JOHN C ELY Maintenance Foreman 134938 11297 24999 171234 AUSTIN TALBERT Area Foreman 133257 13537 24999 171793 Members or stockholder classes and rights Part VI line 6 K.C. Electric is a member owned cooperative. Member election for additional members Part VI line 7a All Board Members are elected by the membership. Governing body decisions Part VI line 7b The membership must approve decisions that involve certain transfers of cooperative assets. Committee meeting documentation Part VI line 8b The Association does not have committees. Form 990 governing body review Part VI line 11 Form 990 is presented to the Board of Directors at a regular meeting prior to filing. Conflict of interest policy compliance 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. CEO executive director top management comp Part VI line 15a Compensation for the Associations CEO is determined through an annual review by the Board and comparable salaries in the state of Colorado. Other officer or key employee compensation Part VI line 15b Compensation for the Associations officers is determined through an annual review by the Board, as well as the General Manager, and comparable salaries in the state of Colorado. Governing documents etc available to public Part VI line 19 Bylaws are offered to all new members; all other documents are available at any time upon request. Explanation of other changes in net assets or fund balances Part XI line 9 Current Year Margins Assigned to Members $ 5,181,211 Capital Credit Gains $ 310,860 Retirement of Capital Credits $ -1,775,745 Total $ 3,716,326 Part IX response or note to any line in Part IX Form 990, Part IX, Line 4 The instructions to the 2024 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, 2024.