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Nonprofiteer
← WEST-CENTRAL ELECTRIC COOPERATIVE INC

Form 990 for tax year 2024

Filed by WEST-CENTRAL ELECTRIC COOPERATIVE INC.

Totals

Total revenue
$38,213,172
Total expenses
$38,213,172
Contributions and grants received
$0
Grants paid
$27,500
Program service revenue
$37,788,713
Investment income
$321,398
Other revenue
$103,061
Total assets, end of year
$101,474,866
Total liabilities, end of year
$59,613,090
Net assets or fund balances, end of year
$41,861,776
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Sale of Electricity

    total $37,001,557 · related or exempt $37,001,557

  • 2b · Program service revenue: Capital Credits

    total $971,501 · related or exempt $971,501

  • 2c · Program service revenue: Other Operating

    total -$184,345 · related or exempt -$184,345

  • 3 · Investment income

    total $273,426 · excluded $273,426

  • 6a · Gross rents

    personal property $99,490

  • 6b · Less rental expenses

    personal property $14,570

  • 6c · Rental income or loss

    personal property $84,920

  • 6d · Net rental income or loss

    total $84,920 · unrelated business -$8,570 · excluded $93,490

  • 7a · Gross sales of assets other than inventory

    other assets $48,549

  • 7b · Less cost or other basis and sales expenses

    other assets $577

  • 7c · Gain or loss

    other assets $47,972

  • 7d · Net gain or loss

    total $47,972 · related or exempt $47,972

  • 8c · Net income from fundraising events

    total $0

  • 11a · Other revenue: Non-Operating

    total $18,141 · related or exempt $18,141

  • 11e · Other revenue, total

    $18,141

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $27,500

  • 4 · Benefits paid to or for members

    total $3,589,480

  • 5 · Compensation of officers, directors and key employees

    total $422,427

  • 7 · Other salaries and wages

    total $1,037,167

  • 20 · Interest

    total $1,601,451

  • 22 · Depreciation, depletion and amortization

    total $2,530,744

  • 24a · Other expenses: Cost of Power

    total $21,944,035 · program services $21,944,035

  • 24b · Other expenses: Distribution Expense

    total $3,839,971 · program services $3,839,971

  • 24c · Other expenses: Admin & General

    total $2,052,633 · program services $2,052,633

  • 24d · Other expenses: Member Services

    total $1,154,073 · program services $1,154,073

  • 24e · All other expenses

    total $13,691

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,091,232 · end of year $1,250,486

  • 4 · Accounts receivable

    beginning of year $2,257,689 · end of year $2,469,147

  • 8 · Inventories for sale or use

    beginning of year $426,524 · end of year $600,602

  • 9 · Prepaid expenses and deferred charges

    beginning of year $7,452 · end of year $36,329

  • 10a · Land, buildings and equipment: cost or other basis

    $97,488,819

  • 10b · Land, buildings and equipment: accumulated depreciation

    $21,710,947

  • 10c · Land, buildings and equipment, net

    beginning of year $72,771,143 · end of year $75,777,872

  • 13 · Investments: program-related

    beginning of year $20,466,714 · end of year $21,340,430

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,955,998 · end of year $1,693,720

  • 19 · Deferred revenue

    beginning of year $3,903,423 · end of year $4,321,881

  • 23 · Secured mortgages and notes payable

    beginning of year $50,687,192 · end of year $50,945,536

  • 24 · Unsecured notes and loans payable

    end of year $2,000,000

  • 25 · Other liabilities

    beginning of year $623,992 · end of year $651,953

  • 31 · Retained earnings, endowment or other funds

    beginning of year $39,850,149 · end of year $41,861,776

Mission and programs · 2024

Mission

West Central Electric Cooperative focuses on enhancing the quality of life for our members by providing safe, reliable, and affordable electricity in a professional manner,

  • West Central Electric now provides power to more than 15,100 meters through 2,600 miles of line in five counties, including Lafayette, Johnson, Eastern Jackson and a small part of Cass and Pettis counties.

As filed on the 2024 return.

Listed in Part VII

  • Scott Gard

    Operations Manager

    Total calculated
    $234,490
    From this org
    $126,609
    From related orgs
    $0
    Other
    $107,881
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $126,609
    Bonus
    not reported
    Other
    not reported
    Deferred
    $78,166
    Nontaxable benefits
    $29,715
    Filer's total
    $234,490

  • Peter Nelson

    Engineering Manager

    Total calculated
    $232,534
    From this org
    $128,692
    From related orgs
    $0
    Other
    $103,842
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $128,692
    Bonus
    not reported
    Other
    not reported
    Deferred
    $74,093
    Nontaxable benefits
    $29,749
    Filer's total
    $232,534

  • Michael Newland

    General Manager

    Total calculated
    $221,402
    From this org
    $170,358
    From related orgs
    $0
    Other
    $51,044
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $170,358
    Bonus
    not reported
    Other
    not reported
    Deferred
    $20,810
    Nontaxable benefits
    $30,234
    Filer's total
    $221,402

  • William Mackie

    Foreman

    Total calculated
    $206,084
    From this org
    $125,484
    From related orgs
    $0
    Other
    $80,600
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $125,484
    Bonus
    not reported
    Other
    not reported
    Deferred
    $55,317
    Nontaxable benefits
    $25,283
    Filer's total
    $206,084

  • Jesse Underwood

    Foreman

    Total calculated
    $185,284
    From this org
    $130,980
    From related orgs
    $0
    Other
    $54,304
    Hours/week
    46

    Schedule J breakdown matched by us

    Base
    $130,980
    Bonus
    not reported
    Other
    not reported
    Deferred
    $24,002
    Nontaxable benefits
    $30,302
    Filer's total
    $185,284

  • Derek Cole

    Jouneyman

    Total calculated
    $178,775
    From this org
    $128,012
    From related orgs
    $0
    Other
    $50,763
    Hours/week
    47

    Schedule J breakdown matched by us

    Base
    $128,012
    Bonus
    not reported
    Other
    not reported
    Deferred
    $20,558
    Nontaxable benefits
    $30,205
    Filer's total
    $178,775

  • Rebecca Hoeflicker

    CFO

    Total calculated
    $126,615
    From this org
    $111,905
    From related orgs
    $0
    Other
    $14,710
    Hours/week
    45

  • Clark Bredehoft

    Vice President

    Total calculated
    $11,725
    From this org
    $11,725
    From related orgs
    $0
    Other
    $0
    Hours/week
    7.88

  • Colby Dowell

    Director

    Total calculated
    $10,500
    From this org
    $10,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    4.9

  • Richard Strobel

    Director

    Total calculated
    $9,625
    From this org
    $9,625
    From related orgs
    $0
    Other
    $0
    Hours/week
    5.14

  • Densil Allen

    President

    Total calculated
    $9,485
    From this org
    $9,485
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.96

  • Stan Rhodes

    Asst Secretary

    Total calculated
    $8,925
    From this org
    $8,925
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Dale Jarman

    Treasurer

    Total calculated
    $8,225
    From this org
    $8,225
    From related orgs
    $0
    Other
    $0
    Hours/week
    6.13

  • Robert Simmons

    Secretary

    Total calculated
    $5,425
    From this org
    $5,425
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.42

  • Elizabeth Houtsma

    Total calculated
    $5,425
    From this org
    $5,425
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Jeremy Ahmann

    Director

    Total calculated
    $5,075
    From this org
    $5,075
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.37

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • West Central Services Inc

    C Corp · Internet · MO · 100% owned · share of income $39,399 · share of assets $307,982

Provenance

Return type
form_990
Tax year
2024
Filed
22 October 2025
IRS schema version
2024v5.2
Source object
202523009349301507

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