2025-10-20T17:48:38-04:00 2024-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2024-01-01 840312535 San Isabel Electric Association Inc % Eldon Ryan Elarton SANI 7195472160 781 E Industrial Blvd Pueblo CO 81007 ELDON RYAN ELARTON General Manager 7195472160 2025-10-17 true true GEORGE LYNCH P00187596 9138311150 2025-10-20 2024 2025-03-06 01:10:19Z Eldon Ryan Elarton 781 E Industrial Blvd Pueblo CO 81007 62411395 false X www.siea.com X 1940 CO See Schedule O 7 7 94 0 0 0 60107297 61212346 385073 534310 554400 664739 61046770 62411395 157254 172074 2014162 4027269 1609646 1790377 0 0 57422962 56593749 61204024 62583469 -157254 -172074 218558448 224487046 143519909 146510731 75038539 77976315 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 13 0 true 94 true false false false false false 56835096 4553396 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 272005 0 54492 James Hardy Lineman 40.00 0.00 X 189923 0 80241 Kevin Schleich Line Superintendent 40.00 0.00 X 159999 0 86840 Gary Eitel Chief Administrative Officer 40.00 0.00 X 157491 0 86475 Darryl Stewart Chief Operating Officer 40.00 0.00 X 198917 0 39161 Lisa Folga Chief Business Officer 40.00 0.00 X 139011 0 54069 Steven Zavesky Lineman 40.00 0.00 X 161482 0 21296 Deborah Rose Director 25.00 0.00 X 21850 0 0 Dennis Maroney Director 11.00 0.00 X 13975 0 0 Edward R Garcia Director 14.00 0.00 X 11975 0 0 Jacque Sikes Director 12.00 0.00 X 11975 0 0 Doris Morgan Director 10.00 0.00 X 9825 0 0 Don Tokar Director 15.00 0.00 X 9750 0 0 Donald Keairns Director 9.00 0.00 X 7425 0 0 Greg Costa 16.00 0.00 X 2200 0 0 1367803 0 422574 7 false true false Western United 100 Bromley Bus Pkwy Brighton CO 80603 Materials 4113746 Ward Electric 9586 I-25 Frontage Rd Longmont CO 80504 Contract Labor 426423 Wilson Excavation Inc 531 8th Street Penrose CO 81240 Contract Labor 546310 Tantalus Systems PO Box 674556 Detroit MI 48267 Meters 287175 Hotline Electrical 8678 Pawnee Road Parker CO 80134 Materials 246110 14 Sale of Electricity 221000 56586059 56586059 Capital Credits 221000 3001776 3001776 Other Operating 221000 1624511 1624511 61212346 367815 367815 176412 176412 176412 176412 166495 166495 166495 166495 0 Non-Operating 900099 488327 488327 488327 62411395 61700673 0 710722 X 127074 45000 4027269 608552 1181825 4909315 6508224 Cost of Power 33481548 33481548 Distribution 5090139 5090139 Admin & General 4030831 4030831 Member Services 2427249 2427249 146443 62583469 0 0 0 446864 194598 6151297 7158318 936948 1047945 3497102 3255858 816587 1772430 255667463 93818125 158373335 161849338 48336315 49208559 218558448 224487046 13094984 10629613 3503235 3168708 126921690 125462410 7250000 143519909 146510731 X 18688383 19910725 56350156 58065590 75038539 77976315 218558448 224487046 X -172074 3109850 X false true X true false 562 562 true CARE Membership Organization 5400 Washington St Denver CO 80216 743106451 562 1737809 1737809 12550285 4746430 7803855 241379369 89071695 152307674 161849338 Associated Organizations 38329511 C Subordinated Certificates 617918 C Other Investments 10261130 C 49208559 X 62411395 62411395 62411395 58384126 58384126 4199343 4199343 62583469 Part XII, Line 4b-Other expenses not included on Sch D but on 990 Margins Assigned to Members $4,027,269Grants and Scholarships $ 172,074 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 Energy Outreach Colorado 225 East 16th Ave Sutie 200 Denver CO 80203 742543881 501c3 22048 Donate LEAP Program Spark the Change Colorado 635 W Corona Ave 214 Pueblo CO 81004 840782124 501c3 6500 Donation of High-Nutrient Meals Beulah Fire Protection and Ambulanc 8675 Central Ave Beulah CO 81023 464951914 GOV 10000 Donation of Class A Burn Box South Central Council of Government 300 Bonaventure Ave Trinidad CO 81082 840561399 GOV 7500 Donation for New Senior Center 2 2 Scholarships 36 45000 Monitoring procedures (Part I, line 2) Presented to Board at monthly meeting, reviewed and voted by Board Members. X X false false false Kevin Schleich Line Superintendent 159999 59630 27210 246839 James Hardy Lineman 189923 61618 18623 270164 Eldon Ryan Elarton General Manager 272005 26875 27617 326497 Darryl Stewart Chief Operating Officer 198917 19952 19209 238078 Gary Eitel Chief Administrative Officer 157491 59452 27023 243966 Steven Zavesky Lineman 161482 11681 9615 182778 Lisa Folga Chief Business Officer 139011 27250 26819 193080 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 Net Margins Assigned to Members $ 4,027,269Grants and Schlarships -Offset Exp on Part IX $ 172,074Other Changes $ -74,354Retirement of Capital Credits $ -1,015,139Total $ 3,109,850 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 a Directors 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 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.