2024-11-15T10:35:24+00:00 2023-12-31 440160260 Forvis Mazars LLP PO Box 3667 Little Rock AR 722033667 990 2023-01-01 480500268 CMS Electric Cooperative Inc CMSE 6208732184 PO BOX 790 MEADE KS 67864 KIRK THOMPSON GENERAL MANAGER 6208732184 2024-11-15 true true Amber Sherrill P00748683 5013721040 2024-11-15 2023 2024-10-15 13:58:12Z KIRK THOMPSON PO BOX 790 MEADE KS 67864 26165531 false X WWW.CMSELECTRIC.COM X 1945 KS DISTRIBUTION OF ELECTRICITY 9 9 36 0 116203 0 0 0 29417156 25953528 226761 148637 6208 4996 29650125 26107161 0 0 0 0 2019687 2096664 0 0 0 24826361 22347668 26846048 24444332 2804077 1662829 76100768 78170806 59021317 59617042 17079451 18553764 DISTRIBUTION OF ELECTRICITY false false DISTRIBUTION OF ELECTRICITY 0 false false false false false false false false true false true false true false false true false false false false false false false false false false false true false false false false false false false false false false false true true true false true 15 0 true 36 true true true false false false false 25536123 629412 false false false X 9 9 false false false false true true true true true false false true true true true false true true false false KS OK X KIRK THOMPSON 6208732184 509 E CARTHAGE MEADE KS 678640082 LINDA THOMLINSON SECRETARY-TREASURER 6.0 0.0 X X 4329 0 0 MICHAEL JOHNSON VICE PRESIDENT 2.0 0.0 X X 3929 0 0 RONALD OLIVER PRESIDENT 5.0 0.0 X X 6700 0 0 CHAD MCMILLIN TRUSTEE 2.0 0.0 X 3250 0 0 CLINTON SKINNER TRUSTEE 2.0 0.0 X 1800 0 0 DONALD NIGHSWONGER TRUSTEE 2.0 0.0 X 5888 0 0 JAMES MCKINNEY TRUSTEE 2.0 0.0 X 3117 0 0 KEITH RANDALL TRUSTEE 2.0 0.0 X 4300 0 0 VANESSA REEVER TRUSTEE 2.0 0.0 X 2200 0 0 KIRK THOMPSON GENERAL MANAGER 50.0 0.0 X 486417 0 173194 ANDREW ALEXANDER FORMEN 50.0 0.0 X 122891 0 55166 CHARLES MARTIN OFFICE MANAGER 45.0 0.0 X 180088 0 76456 HEGWOOD JUSTIN DISTRICT MANAGER-MEADE 40.0 0.0 X 131924 0 64464 LLOYD VANDERPOOL ENGINEERING MANAGER 40.0 0.0 X 137098 0 62312 MICHAEL BUSHNELL DISTRICT MANAGER-COLDWATER 40.0 0.0 X 159668 0 72327 1253599 0 503919 10 false true false J&J POWER LINE CONTRACTORS PO BOX 861 DODGE CITY KS 67801 POWERLINE CONTRACTOR 1286530 SOLIDA TREE SERVICE INC PO BOX 421 PHILLIPSBURG KS 67661 CLEARING SERVICES 170536 2 0 0 0 0 0 0 0 0 ELECTRIC SALES 221000 25536123 25536123 0 0 CAPITAL CREDITS 221000 417405 417405 0 0 0 0 0 0 25953528 177006 0 116203 60803 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30001 0 58370 0 -28369 -28369 0 0 -28369 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4996 0 0 4996 4996 26107161 25953528 116203 37430 0 0 0 0 695124 0 1401540 0 0 0 0 0 0 0 0 0 0 30845 101713 0 0 0 0 0 0 2284948 0 2564253 29642 PURCHASED POWER 12968931 OPERATIONS EXPENSE 1891800 MAINTENANCE EXPENSE 1424792 ADMINISTRATIVE AND GENERAL 629858 420886 24444332 2841062 2068680 0 0 0 0 3954463 3680589 0 0 0 0 0 0 1892799 1984670 71556 72253 89351079 29610450 56723276 59740629 0 0 0 10345554 10336159 0 0 272058 287826 76100768 78170806 4425795 4369124 0 0 0 0 0 0 0 0 0 0 53460225 53663335 0 0 1135297 1584583 59021317 59617042 0 0 0 0 X 0 0 0 0 17079451 18553764 17079451 18553764 76100768 78170806 X 1662829 0 0 0 0 -188516 X false true X true false 0 469862 469862 0 6143230 2503012 3640218 0 0 0 0 0 55429751 23107925 32321826 0 27308236 3999513 23308723 59740629 INVESTMENTS IN ASSOCIATES 6279839 C CFC CAPITAL CERT INVESTMENTS 309996 C NOTES RECEIVABLE ECONOMIC DEVELOPMENT 915879 C NOTES RECEIVABLE DUE FROM AFFILIATE 2830445 C 10336159 DEFERRED CREDITS 107514 POWER COST ADJUSTMENT 1477069 1584583 25799007 0 0 0 0 0 25799007 0 308154 308154 26107161 24243682 0 0 0 0 0 24243682 0 200650 200650 24444332 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE DISCLOSED OR REPORTED IN THEIR FINANCIAL STATEMENTS. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements G&T CREDITS - 200650 INCOME(LOSS) FROM EQUITY INVESTMENTS - 107504 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements G&T CREDITS - 200650 X X false false false KIRK THOMPSON GENERAL MANAGER 478795 0 0 0 7622 0 134964 0 38230 0 659611 0 0 0 CHARLES MARTIN OFFICE MANAGER 179208 0 0 0 880 0 42816 0 33640 0 256544 0 0 0 MICHAEL BUSHNELL DISTRICT MANAGER-COLDWATER 159153 0 0 0 515 0 37843 0 34484 0 231995 0 0 0 HEGWOOD JUSTIN DISTRICT MANAGER-MEADE 131315 0 0 0 609 0 31059 0 33405 0 196388 0 0 0 LLOYD VANDERPOOL ENGINEERING MANAGER 131589 0 0 0 5509 0 29562 0 32750 0 199410 0 0 0 ANDREW ALEXANDER FORMEN 122558 0 0 0 333 0 23029 0 32137 0 178057 0 0 0 Form 990, Part VI, Line 6 Classes of members or stockholders THE ORGANIZATION'S MEMBERS PURCHASE ELECTRIC ENERGY FROM THE COOPERATIVE. EACH MEMBER IS ENTITLED TO ONE VOTE. CHANGES TO THE ARTICLES OF INCORPORATION AND BYLAWS REQUIRE A MAJORITY VOTE BY THE MEMBERS. IN ADDITION, THE MEMBERS ANNUALLY HOLD A MEETING TO ELECT TRUSTEES, TO PASS REPORTS FOR THE PREVIOUS FISCAL YEAR, AND TO TRANSACT OTHER BUSINESS THAT MAY COME BEFORE THE MEETING. UPON DISSOLUTION OF THE COOPERATIVE, AFTER ALL DEBTS AND LIABILITIES HAVE BEEN PAID AND ALL CAPITAL FURNISHED THROUGH PATRONAGE HAS BEEN RETIRED, THE REMAINING PROPERTY AND ASSETS OF THE COOPERATIVE SHALL BE DISTRIBUTED AMONG THE MEMBERS AND FORMER MEMBERS IN PROPORTION TO THEIR PATRONAGE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body ALL MEMBERS OF THE COOPERATIVE ELECT THE NINE BOARD MEMBERS AT THE ANNUAL MEETING HELD IN THE SECOND QUARTER OF EACH YEAR. THREE BOARD MEMBERS ARE ELECTED OR RE-ELECTED EACH YEAR. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE ELECTION OF THE GOVERNING BODY EACH YEAR Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND IS THEN REVIEWED INTERNALLY BY MANAGEMENT PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. IF THE ORGANIZATION'S BUSINESS DIRECTLY AFFECTS PERSONAL INTEREST OF A BOARD MEMBER, THEN THE MEMBER IS ASKED TO STEP OUT OF THE PORTION OF THE MEETING DURING WHICH THE BUSINESS IS CONDUCTED. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE'S COMPENSATION IS REVIEWED IN MAY OF EACH YEAR BY THE BOARD. THE REVIEW IS DOCUMENTED IN THE BOARD MINUTES. THE ORGANIZATION USES THE NRECA COMPENSATION GUIDE TO COMPARE THE EXECUTIVE'S COMPENSATION TO OTHER COMPARABLE COOPERATIVES OF SIMILAR SIZE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AND AT THE ANNUAL BOARD MEETING. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue MISC NONOPERATING INCOME - Total Revenue: 4996, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 4996; Form 990, Part XI, Line 9 Other changes in net assets or fund balances DECREASE IN MEMBERSHIP DUES - -55; CAPITAL REFUNDS AND OTHER - -80957; INCOME(LOSS) FROM EQUITY INVESTMENT - -107504; CMS SERVICES INC PO BOX 740 MEADE KS 67864 481221386 SERVICES KS CMS ELEC COOP C Corporation 0 268433 1 true HIGH PLAINS ENERGY LLC PO BOX 1113 GARDEN CITY KS 678461113 481219133 PROPANE KS CMS ELEC COOP C Corporation 1467198 719515 1 true true false false false false true false false false false false false false false false false false false false HIGH PLAINS ENERGY LLC A 116203 FMV