2025-11-10T14:44:52+00:00 2024-12-31 440160260 Forvis Mazars LLP PO Box 3667 Little Rock AR 722033667 990 2024-01-01 480500268 CMS Electric Cooperative Inc CMSE 6208732184 PO BOX 790 MEADE KS 67864 KIRK THOMPSON GENERAL MANAGER 6208732184 2025-11-10 true true Amber Sherrill P00748683 5013721040 2025-11-10 2024 2025-03-06 01:10:19Z KIRK THOMPSON PO BOX 790 MEADE KS 67864 25501650 false X WWW.CMSELECTRIC.COM X 1945 KS DISTRIBUTION OF ELECTRICITY 9 9 38 0 152278 0 0 0 25953528 25199068 148637 274520 4996 28062 26107161 25501650 0 0 0 0 2096664 1885051 0 0 0 22347668 23425139 24444332 25310190 1662829 191460 78170806 81574156 59617042 63183563 18553764 18390593 DISTRIBUTION OF ELECTRICITY false false DISTRIBUTION OF ELECTRICITY 0 false false 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 false false false false true true true false false true 16 0 true 38 true true true false false false false 24994899 506751 false false false X 9 9 false false false false true true true true true false false false true true true true false true true false false false X KIRK THOMPSON 6208732184 509 E CARTHAGE MEADE KS 678640082 LINDA THOMLINSON SECRETARY-TREASURER 6.0 0.0 X X 4900 0 0 MICHAEL JOHNSON VICE PRESIDENT 2.0 0.0 X X 6251 0 0 RONALD OLIVER PRESIDENT 5.0 0.0 X X 3700 0 0 CHAD MCMILLIN TRUSTEE 2.0 0.0 X 3700 0 0 CLINTON J SKINNER TRUSTEE 2.0 0.0 X 3100 0 0 DONALD NIGHSWONGER TRUSTEE 2.0 0.0 X 6100 0 0 JAMES W MCKINNEY TRUSTEE 2.0 0.0 X 4000 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 517939 0 179413 ANDREW ALEXANDER CREW FOREMAN 45.0 0.0 X 119694 0 56740 CHARLES MARTIN OFFICE MANAGER 45.0 0.0 X 194472 0 80243 HEGWOOD JUSTIN DISTRICT MANAGER - MEADE 40.0 0.0 X 147555 0 69197 LLOYD VANDERPOOL ENGINEERING MANAGER 40.0 0.0 X 162383 0 71357 MICHAEL BUSHNELL DISTRICT MANAGER - COLDWATER 40.0 0.0 X 172657 0 75150 1352951 0 532100 10 false true false J&J POWER LINE CONTRACTORS PO BOX 861 DODGE CITY KS 67801 POWERLINE CONTRACTOR 1274295 SOLIDA TREE SERVICE INC PO BOX 421 PHILLIPSBURG KS 67661 CLEARING SERVICES 151886 2 0 0 0 0 0 0 0 0 ELECTRIC SALES 221000 24994899 24994899 0 0 CAPITAL CREDITS 221000 204169 204169 0 0 0 0 0 0 25199068 233270 0 152278 80992 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 41250 0 0 0 41250 41250 0 0 41250 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 28062 28062 0 0 0 0 28062 25501650 25199068 152278 150304 0 0 0 0 735624 0 617327 323272 208828 0 0 0 0 0 0 0 0 28456 98513 0 0 0 0 0 0 2447335 0 2681884 32314 PURCHASED POWER 13037697 OPERATIONS EXPENSE 2257225 MAINTENANCE EXPENSE 1784487 ADMINISTRATIVE AND GENERAL 685753 371475 25310190 2068680 2125243 0 0 0 0 3680589 3744362 0 0 0 0 0 0 1984670 1902790 72253 72630 94602934 31106910 59740629 63496024 0 0 0 10336159 9967103 0 0 287826 266004 78170806 81574156 4369124 4586274 0 0 0 0 0 0 0 0 0 0 53663335 56729302 0 0 1584583 1867987 59617042 63183563 0 0 0 0 X 0 0 0 0 18553764 18390593 18553764 18390593 78170806 81574156 X 191460 0 0 0 0 -354631 X false true true false 0 470872 470872 0 6267668 2577301 3690367 0 0 0 0 0 58083259 24211325 33871934 0 29781135 4318284 25462851 63496024 INVESTMENTS IN ASSOCIATES 6115724 C CFC CAPITAL CERT INVESTMENTS 309996 C NOTES RECEIVABLE ECONOMIC DEVELOPMENT 710935 C NOTES RECEIVABLE DUE FROM AFFILIATE 2830448 C 9967103 Federal Income Taxes DEFERRED CREDITS 107514 POWER COST ADJUSTMENT 1760473 1867987 25121177 0 0 0 0 0 25121177 0 380473 380473 25501650 25225314 0 0 0 0 0 25225314 0 84876 84876 25310190 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 - 84876 INCOME(LOSS) FROM EQUITY INVESTMENT - 295597 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements G&T CREDITS - 84876 X X false false false KIRK THOMPSON GENERAL MANAGER 507785 0 0 0 10154 0 140916 0 38497 0 697352 0 0 0 CHARLES MARTIN OFFICE MANAGER 193034 0 0 0 1438 0 45719 0 34524 0 274715 0 0 0 MICHAEL BUSHNELL DISTRICT MANAGER - COLDWATER 172103 0 0 0 554 0 40409 0 34741 0 247807 0 0 0 LLOYD VANDERPOOL ENGINEERING MANAGER 155215 0 0 0 7168 0 37523 0 33834 0 233740 0 0 0 HEGWOOD JUSTIN DISTRICT MANAGER - MEADE 146860 0 0 0 695 0 34844 0 34353 0 216752 0 0 0 ANDREW ALEXANDER CREW FOREMAN 119411 0 0 0 283 0 23861 0 32879 0 176434 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 XI, Line 9 Other changes in net assets or fund balances DECREASE IN MEMBERSHIP DUES - 20; CAPITAL REFUNDS AND OTHER - -59054; INCOME(LOSS) FROM EQUITY INVESTMENT - -295597; Total - -354631; CMS SERVICES INC PO BOX 740 MEADE KS 67864 481221386 SERVICES KS CMS ELEC COOP C Corporation 0 120995 1 true HIGH PLAINS ENERGY LLC PO BOX 1113 GARDEN CITY KS 678461113 481219133 PROPANE KS CMS ELEC COOP C Corporation 1258916 774366 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 152278 FMV