TY 2019 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) Michael Cluck......................................................................
Line SUper

40.00
.................
0.00

57,993

10,001

(2) Laura Jeschke......................................................................
Director

40.00
.................
0.00

53,024

10,303

(3) James Lednicky......................................................................
Director

40.00
.................
0.00

60,500

1,696

(4) Craig S Kostman......................................................................
President

4.00
.................
0.00

3,150

(5) Kenneth L Smith......................................................................
Secretary

2.00
.................
0.00

825

(6) Richard Lemke......................................................................
Vice President

2.00
.................
0.00

675

(7) Bill Becker......................................................................
Treasurer

2.00
.................
0.00

600

(8) Norman Sigrist......................................................................
Director

2.00
.................
0.00

525

(9) Steve Whittaker......................................................................
Director

2.00
.................
0.00

450

(10) Brett Neibling......................................................................
Director

2.00
.................
0.00

375

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	21,524
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1	3,316,542
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3	3,316,542
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	3,316,542

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1	2,955,372
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3	2,955,372
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b	361,170
c	Add lines 4a and 4b.....................	4c	361,170
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5	3,316,542

Return Reference	Explanation
Part X : FIN48 Footnote	The Cooperative has a letter of exemption from federal income tax, issued by the Internal Revenue Service and files IRS Form 990 annually. An evaluation of whether or not it has uncertain tax positions is determined on an annual basis by the Association. While the Association believes it has adequately provided for all tax positions, amounts asserted by taxing authorities could be different than the positions taken by the Association. The Association recognized any interest and penalties assessed by taxing authorities in income tax expense and, with few exceptions, is no longer subject to federal, state, or local income tax examinations by tax authorities for years prior to 2016.
Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	Current Year Margins Assigned to Members $361170

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

Doniphan Electric Cooperative Assoc

Employer identification number

48-0198945

Return Reference	Explanation
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	Doniphan Electric is a Cooperative and has Members or Memberships.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	Any change to the Orgnaization or Board Position is put to the vote of the Members.
Form 990, Part VI, Line 11b: Form 990 Review Process	Form 990 is examined by the Manager and Board of Trustees prior to submittal.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	The Manager and Board of Trustees are always aware of any changes that occur and monthly Board Meetings are held, as well as any additional meetings, if necessary.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	Every year the Board of Trustees meet with the Manager who in turn takes wage figures to the Board for use in the Pay Scale. The Manager and Board determine the Per Diem and Milage rate at the beginning of each year or as set by the IRS.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	No documents available to the public.
Other Changes In Net Assets Or Fund Balances - Other Decreases	Change in Memberships = -$225
Other Changes In Net Assets Or Fund Balances - Other Increases	Current Year Margins Assigned to Members = $361170
Other Changes In Net Assets Or Fund Balances - Other Increases	Other Changes = $1772
Other Changes In Net Assets Or Fund Balances - Other Decreases	Retirement of Capital Credits = -$9964
Form 990, Part IX, Line 4	The instructions to the 2019 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, 2019.
Form 990, Part VI, Section A, Line 6	Doniphan Electric is a Cooperative and has Members.
Form 990, Part VI, Section A, LIne 7a	Any change to the Organization or Board Position is put to the vote of the Members.
Form 990, Part VI, Section B, Line 11b	Form 990 is examined by the Manger and Board of Trustees prior to submittal.
Form 990, Part VI, Section B, Line 12c	The Manager and Board of Trustees are always aware of any changes that occur and monthly Board Meetings are held, as well as any additonal meetings if necessary.
Form 990, Part Vi, Section B, LIne 15	Every year the Board of Trustees meet with the manager who in turn takes wage figures to the Board for use in the Pay Scale. The Manager and Board determine the Per Diem and mileage rate at the beginning of each year or as set by the IRS.
Form 990, Part VI, Section C, Line 19	All documents such as Policies and Financial reports of Doniphan Electric are available upon request for inspection at the Office located in Troy, Kansas.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:	19009923
Software Version:	2019v5.0

1	Briefly describe the organization’s mission or most significant activities: To provide reliable energy and related services to our members at the lowest cost.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	7
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	7
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	9
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	3,429,139	3,294,032
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	43,588	18,894
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	9,283	3,616
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	3,482,010	3,316,542
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	26,904	361,170
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	367,120	132,123
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	2,723,023	2,823,249
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	3,117,047	3,316,542
19	Revenue less expenses. Subtract line 18 from line 12.......	364,963	0
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	7,602,228	7,924,854
21	Total liabilities (Part X, line 26).............	1,028,779	998,652
22	Net assets or fund balances. Subtract line 21 from line 20.....	6,573,449	6,926,202

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	Distribution and Sale of Electricity

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	178,117	22,000

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e

f	All other contributions, gifts, grants, and similar amounts not included above		1f

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		0

		Business Code
2a	Capital Credits	221000	3,361	3,361
b	Misc Electric Revenue	221000	21,349	21,349
c	Sale of Electricity	221000	3,269,322	3,269,322
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		3,294,032

3 Investment income (including dividends, interest, and othersimilar amounts) ......			18,894			18,894
4 Income from investment of tax-exempt bond proceeds			0
5 Royalties...........			0
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......			0
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........			0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..			0
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..			0
Business Code			Miscellaneous Revenue
11a	Misc Non Operating		900099	3,616	3,616
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			3,616
12	Total revenue. See instructions.....			3,316,542	3,297,648		18,894

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............	0
4	Benefits paid to or for members .......	361,170
5	Compensation of current officers, directors, trustees, and key employees ...........	132,123
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........	0
7	Other salaries and wages........	0
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	0
9	Other employee benefits .......	0
10	Payroll taxes ...........	0
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	0
c	Accounting ...........	0
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	0
12	Advertising and promotion ....	0
13	Office expenses .......	0
14	Information technology ......	0
15	Royalties ..	0
16	Occupancy ...........	0
17	Travel ............	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	30,322
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization ..	251,586
23	Insurance ...	0
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Cost of Power	1,715,126
b	Admin & General	398,291
c	Distribution Expense	295,168
d	Member Services	132,756
e	All other expenses	0
25	Total functional expenses. Add lines 1 through 24e	3,316,542	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			400	1	636,334
2	Savings and temporary cash investments .........			100,904	2	252,882
3	Pledges and grants receivable, net ......				3	0
4	Accounts receivable, net .............			532,417	4	562,731
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6	0
7	Notes and loans receivable, net ...........				7	0
8	Inventories for sale or use ............			224,749	8	206,741
9	Prepaid expenses and deferred charges ......			10,149	9	24,314
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	7,951,419
b	Less: accumulated depreciation	10b	2,195,366	5,684,955	10c	5,756,053
11	Investments—publicly traded securities .				11	0
12	Investments—other securities. See Part IV, line 11 .....			774,565	12	0
13	Investments—program-related. See Part IV, line 11 ..			252,881	13	465,036
14	Intangible assets ...............				14	0
15	Other assets. See Part IV, line 11 ...........			21,208	15	20,763
16	Total assets. Add lines 1 through 15 (must equal line 33)...			7,602,228	16	7,924,854

17	Accounts payable and accrued expenses .....	138,222	17	200,215
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	776,914	23	776,913
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	113,643	25	21,524
26	Total liabilities. Add lines 17 through 25..	1,028,779	26	998,652

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	22,110	29	21,885
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds	6,551,339	31	6,904,317
32	Total net assets or fund balances ...........	6,573,449	32	6,926,202
33	Total liabilities and net assets/fund balances ........	7,602,228	33	7,924,854

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	30,070		30,070
b	Buildings ....	501,168	193,056	308,112
c	Leasehold improvements
d	Equipment ....	7,420,181	2,002,310	5,417,871
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				5,756,053

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)