Civic Intelligence

Leavenworth Jefferson Electric Cooperative Inc

EIN 48-0306510 • 501(c)12 • Topeka, KS

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Profile

We are a member owned cooperative

1100 SW Auburn RoadTopeka, KS 66615

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2016

Liabilities / Revenue

3rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • $10M-$25M nonprofits • Source year 2016

Net Margin

26th percentile

1.0%

Higher net margin than 26% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

100th percentile

$589,636

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)12 • $10M-$25M nonprofits • Source year 2016

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

41st percentile

2.6%

Faster revenue growth than 41% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $48,873,139 (-100%) from 2015

Liabilities

Down

$0

Down $30,484,115 (-100%) from 2015

Net Assets

Down

$0

Down $18,389,024 (-100%) from 2015

Operations
Liabilities / Revenue3rd percentileNet Margin26th percentile

Revenue

Up

$20,178,550

Up $516,009 (+2.6%) from 2015

Expenses

Up

$19,971,127

Up $277,548 (+1.4%) from 2015

Net Income

Up

$207,423

Up $238,461 (+768%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $45,683,772Liabilities 2010: $32,140,716Net Assets 2010: $13,543,0562010Assets 2011: $46,246,851Liabilities 2011: $31,477,359Net Assets 2011: $14,769,4922011Assets 2012: $48,291,717Liabilities 2012: $31,623,406Net Assets 2012: $16,668,3112012Assets 2013: $48,652,322Liabilities 2013: $31,729,603Net Assets 2013: $16,922,7192013Assets 2014: $49,759,974Liabilities 2014: $31,723,791Net Assets 2014: $18,036,1832014Assets 2015: $48,873,139Liabilities 2015: $30,484,115Net Assets 2015: $18,389,0242015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0
Open 2016 Filing

Operations Trend

Revenue Growth41st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $16,608,9192010Expenses 2011: $19,724,8052011Expenses 2012: $20,453,6872012Revenue 2013: $19,864,863Expenses 2013: $19,864,863Net Income 2013: $02013Revenue 2014: $20,337,512Expenses 2014: $20,337,512Net Income 2014: $02014Revenue 2015: $19,662,541Expenses 2015: $19,693,579Net Income 2015: -$31,0382015Revenue 2016: $20,178,550Expenses 2016: $19,971,127Net Income 2016: $207,4232016

Highlighted filing

2016

Revenue$20,178,550
Expenses$19,971,127
Net Income$207,423
Open 2016 Filing

Filings

Most recent year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$20,178,550
Expenses
$19,971,127
Net income
$207,423
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$20.2$20.0$0.21
2015Summary only. Only limited summary data is available for this year.$48.9$30.5$18.4$19.7$19.7$0.03
2014Detailed filing. Detailed filing data is available for this year.$49.8$31.7$18.0$20.3$20.3$0.00
2013Detailed filing. Detailed filing data is available for this year.$48.7$31.7$16.9$19.9$19.9$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.3$31.6$16.7$20.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.2$31.5$14.8$19.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.7$32.1$13.5$16.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$20,178,550
Mission and Program Overview

Mission

We are a member owned cooperative

To provide reliable electric power and related services to our members at the most affordable cost

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$36,461,988--
Rtn Earn Endowment Incm Other Fnds$16,903,545--
Investments Program Related$6,062,818--
Cash and Non-Interest-Bearing Accounts$2,442,471--
Accounts Receivable$2,095,722--
Pd in Cap Srpls Land Bldg Eqp Fund$1,485,479--
Prepaid Expenses and Deferred Charges$1,223,494--
Inventories for Sale or Use$434,070--
Other Notes and Loans Receivable, Net$152,576--
Total Assets$48,873,139$0▼ $48,873,139
Liabilities
Mortgage Notes Payable Secured by Investment Property$23,952,166--
Deferred Revenue$4,668,880--
Accounts Payable and Accrued Expenses$1,863,069--
Total Liabilities$30,484,115$0▼ $30,484,115
Net Assets / Fund Balance
Total Net Assets Fund Balance$18,389,024$0▼ $18,389,024
Total Liabilities and Net Assets / Fund Balance$48,873,139$0▼ $48,873,139
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven O FossCEOFT$287,744$301,892$589,636
Steven O Foss--$257,744$331,892$589,636
Christopher ParrAsst GmFT$125,152$39,384$164,536
Michelle Meyer--$119,152$45,383$164,535
Michelle MeyerCFOFT-$161,593$161,593
Eric WylieEng MgrFT$107,502$36,031$143,533
Tommy MitchellOperations MgrFT$111,234$29,888$141,122
Harlan HuntDirectorPT$8,931-$8,931
Ralph PhilipsDirector-$8,185-$8,185
Jeanine MurphyDirector-$6,435-$6,435
Kenneth BaileyDirector-$6,051-$6,051
Larry MeadowsDirector-$5,906-$5,906
Mark GratneyDirector-$5,335-$5,335
Martha ShawDirector-$5,154-$5,154
Larry StevensDirector-$4,430-$4,430
Henry PohlDirector-$2,558-$2,558

Board Members and Trustees

NameTitle
Christopher Parr-

Highest Paid Contractors

ContractorServicesLocationCompensation
ElctricommElectrical WorkPO BOX 8324, Topeka, KS 66608$335,340
Kansas Electric CooperativesApparatus Testing7332 SW 21ST ST, Topeka, KS 66604$175,121
AnixterElectrical WorkPO BOX 842584, Dallas, TN 75284$132,517
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$20,104,517
Investment Income
$74,033
Other Revenue
$0
Change in Net Assets
$207,423

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,174,063
Revenue Not Reported on Financial Statements
$4,487
Other Revenue Adjustments
$4,487
Total Revenue per Audited Statements
$20,174,063
Total Revenue per Form 990
$20,178,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$17,210,363
Salaries, Compensation, and Employee Benefits$1,968,459
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$2,248,865$0$0$2,248,865
Depreciation Depletion$1,818,838$0$0$1,818,838
Other Salaries and Wages$1,177,285$0$0$1,177,285
Interest$1,056,889$0$0$1,056,889
Other Expenses$821,052$0$0$821,052
Benefits to Members$792,305--$792,305
Current Officers, Directors, Trustees, and Key Employees$791,174$0$0$791,174
Total Functional Expenses$19,971,127$0$0$19,971,127

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$19,971,127
Expenses per Audited Statements$19,966,640
Total Expenses per Audited Statements$19,966,640
Expenses Not Reported on Financial Statements$4,487
Other Expense Adjustments$4,487
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Leavenworth-jefferson Electric Cooperative Inc
EIN
48-0306510
Phone
9137966111
Address
1100 SW AUBURN ROAD, TOPEKA, KS 66615

Signing Officer

Name
Steven Foss
Title
CEO
Phone
9137966111
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Foss
Formed
1940
Legal Domicile
Ks
Voting Board Members
9
Independent Board Members
9
Employees
47
Volunteers
0

Preparer

Firm
Kevin S Kelso CPA PC PA
Address
6700 Squibb Rd Ste 215, Mission, KS 66202
Preparer
Darel W Packard CPA
Phone
9138311150
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“MEMBER OWNED COOPERATIVE”

Pt VI, Line 7A

“All board members are elected by the membership”

Pt VI, Line 7B

“Members approve all bylaw changes”

Pt VI, Line 11B

“Reviewed by management and emailed tothe board members”

Pt VI, Line 12C

“Annual signed acknowledgement of compliance with policy”

Pt VI, Line 15A

“Annual reveiw by the board”

Pt VI, Line 15B

“Annual reveiw based on comparable salaries”

Pt XI

“CAPITAL CREDITS 341,269”

Pt XI

“All assets, liabilities and member equity”

Pt XI

“Transfered to new entity freestate electric”

Pt XI

“Cooperative, inc. Fein 81-4078510 (18,937,716)”

Pt XI

“Page 12 line 9 other changes (18,596,447)”

Form 990, Part IX, Line 24E

“Consumer accounts 144288. 144288. 0. 0.”

Form 990, Part IX, Line 24E

“Customer service 153599. 153599. 0. 0.”

Form 990, Part IX, Line 24E

“Admin & general 1950978. 1950978. 0. 0.”

Financial Statement Notes

Pt X, Line 2

“An evaluation of whether or not any uncertain tax positions is determined on an annual basis by the cooperative. While the cooperative believes it has adequately provided for all tax positions, amounts asserted by taxing authorities could be different than the positions taken by the cooperative. The cooperativerecognizes and interest and penalties assessed by taxing authoritiesin 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 2013.”

Pt XI, Line 4B

“Labor reclassified for form 990 reporting”

Pt XII, Line 4B

“Labor reclassified for form 990 reporting”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt01056889
IRS990/InterestGrp/TotalAmt01056889
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0434070
IRS990/InvestmentIncomeGrp/ExclusionAmt074033
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt074033
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsProgramRelatedGrp/BOYAmt06062818
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt036461988
IRS990/LegalDomicileStateCd0KS
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt019998619
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE RELIABLE ELECTRIC
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt023952166
IRS990/NetAssetsOrFundBalancesBOYAmt018389024
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-18596447
IRS990/OtherExpensesGrp/Desc0COST OF POWER
IRS990/OtherExpensesGrp/Desc1PRODUCTION EXPENSE
IRS990/OtherExpensesGrp/Desc2DISTRIBUTION OPERATIONS
IRS990/OtherExpensesGrp/Desc3DISTRIBUTIONS MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt010972485
IRS990/OtherExpensesGrp/ProgramServicesAmt120727
IRS990/OtherExpensesGrp/ProgramServicesAmt2271507
IRS990/OtherExpensesGrp/ProgramServicesAmt3821052
IRS990/OtherExpensesGrp/TotalAmt010972485
IRS990/OtherExpensesGrp/TotalAmt120727
IRS990/OtherExpensesGrp/TotalAmt2271507
IRS990/OtherExpensesGrp/TotalAmt3821052
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01177285
IRS990/OtherSalariesAndWagesGrp/TotalAmt01177285
IRS990/OtherSourcesGrossIncomeAmt0725275
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0152576
IRS990/PartialLiquidationInd0true
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt01485479
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01223494
IRS990/PrincipalOfficerNm0STEVEN FOSS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0ELECTRIC REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1CAPITAL CREDITS
IRS990/ProgramServiceRevenueGrp/Desc2OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017732344
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1341436
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22030737
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt0884690
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt068404
IRS990/PYOtherExpensesAmt016881723
IRS990/PYOtherRevenueAmt014556
IRS990/PYProgramServiceRevenueAmt019579581
IRS990/PYRevenuesLessExpensesAmt0-31038
IRS990/PYSalariesCompEmpBnftPaidAmt01927166
IRS990/PYTotalExpensesAmt019693579
IRS990/PYTotalRevenueAmt019662541
IRS990/ReconcilationRevenueExpnssAmt0207423
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt016903545
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt04487
IRS990ScheduleD/ExpensesSubtotalAmt019966640
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt04487
IRS990ScheduleD/OtherRevenuesNotIncludedAmt04487
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt04487
IRS990ScheduleD/RevenueSubtotalAmt020174063
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AN EVALUATION OF WHETHER OR NOT ANY UNCERTAIN TAX POSITIONS IS DETERMINED ON AN ANNUAL BASIS BY THE COOPERATIVE. WHILE THE COOPERATIVE BELIEVES IT HAS ADEQUATELY PROVIDED FOR ALL TAX POSITIONS, AMOUNTS ASSERTED BY TAXING AUTHORITIES COULD BE DIFFERENT THAN THE POSITIONS TAKEN BY THE COOPERATIVE. THE COOPERATIVERECOGNIZES AND INTEREST AND PENALTIES ASSESSED BY TAXING AUTHORITIESIN 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 2013.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LABOR RECLASSIFIED FOR FORM 990 REPORTING
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LABOR RECLASSIFIED FOR FORM 990 REPORTING
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 4b
IRS990ScheduleD/TotalExpensesPerForm990Amt019971127
IRS990ScheduleD/TotalRevenuePerForm990Amt020178550
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt020174063
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt019966640
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0257744
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1119152
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount030000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount16000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt05500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0107090
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt0280383
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt114319
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt030708
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt021509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt125064
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt018295
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEVEN O FOSS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MICHELLE MEYER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2CHRISTOPHER PARR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0589636
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1164535
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0161593
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleN/DirectorOfSuccessor2Ind0true
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0ALL ASSETS
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0FREESTATE ELECTRIC COOPERATIVE IN
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02016-12-31
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0814078510
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt050310543
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)(12)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0BOOK VALUE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt01100 SW AUBURN RD
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0TOPEKA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0KS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd066615
IRS990ScheduleN/EmployeeOfSuccessor2Ind0true
IRS990ScheduleN/OwnerOfSuccessor2Ind0false
IRS990ScheduleN/ReceiveCompensation2Ind0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSONNEL
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1Ronald E. Forshee - was Fort Leavenworth Line Sup't for LJEC and is still Fort Leavenworth Line Sup't for FreeState
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2Steve O. Foss - was CEO for LJEC and KVE and is still CEO for Freestate
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt3Tommy E. Mitchell - was Line Sup't for LJEC and is still line Sup't for FreeState
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt4Christopher S. Parr - was Assistant General Manager for LJEC & KVE and is still Assistant General Manager for FreeState
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II, Line 2e
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, Line 2e
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, Line 2e
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, Line 2e
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc4Part II, Line 2e
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBER OWNED COOPERATIVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS APPROVE ALL BYLAW CHANGES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY MANAGEMENT AND EMAILED TOTHE BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUAL SIGNED ACKNOWLEDGEMENT OF COMPLIANCE WITH POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL REVEIW BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ANNUAL REVEIW BASED ON COMPARABLE SALARIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CAPITAL CREDITS 341,269
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL ASSETS, LIABILITIES AND MEMBER EQUITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TRANSFERED TO NEW ENTITY FREESTATE ELECTRIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10COOPERATIVE, INC. FEIN 81-4078510 (18,937,716)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11PAGE 12 LINE 9 OTHER CHANGES (18,596,447)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12CONSUMER ACCOUNTS 144288. 144288. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13CUSTOMER SERVICE 153599. 153599. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ADMIN & GENERAL 1950978. 1950978. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a

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