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West Kentucky Rural Electric Cooperative Corporation

  • Mayfield, KY
  • Tax-exempt since Dec. 1942
  • EIN: 61-0378848

Organization summary

Type of Nonprofit

Designated as a Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$98.2M (2024)

Expenses
$97M (2024)

Total Assets
$185M (2024)

Total Liabilities
$90.5M (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$98,162,277
Expenses
$97,008,607
Net Income
$1,153,670
Net Assets
$94,965,241
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $97,553,804
99.4%
Investment Income $155,841
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $452,632
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,062,727
1.1%
Professional Fundraising Fees $0
Other Salaries and Wages $4,975,345
5.1%
Assets/Debt
Total Assets $185,438,249
Total Liabilities $90,473,008
Net Assets $94,965,241
Club or Co-Op Income
Income From Members $97,553,804
Income From Other Sources $608,473
Compensation
Key Employees and Officers Compensation Related Other
David Smart (President/Ceo) $302,461 $0 $104,329
Heather Foley (Vp Of Admin & Finance) $161,570 $0 $66,514
Justin Mccann (Vp Of Engineering) $160,303 $0 $62,864
Christopher Fuller (Journey Lineman) $126,537 $0 $45,016
Kevin England (Journey Lineman) $125,489 $0 $44,953
Rodney Adams (Journey Lineman) $123,947 $0 $46,043
Levi Weatherford (Journey Lineman) $122,831 $0 $46,584
Gregory Charles (Journey Lineman) $122,821 $0 $44,495
Benny Adair (Board Member) $20,250 $0 $0
Jamie Potts (Board Member) $17,150 $0 $0
Troy English (Board Vice President) $17,100 $0 $0
Robert Hargrove (Board President) $16,900 $0 $0
Mike Burchett (Board Member) $14,650 $0 $0
Kevin Crider (Board Member) $14,100 $0 $0
Mark Elliott (Board Member) $14,100 $0 $0
Jed Clark (Board Member) $13,300 $0 $0
Chad Willett (Secretary/Treasurer) $13,000 $0 $0
Dennis Barnes (Board Member) $13,000 $0 $0
+ View more people

Document Links

990
Filed on Nov. 13, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$101,104,837
Expenses
$100,263,599
Net Income
$841,238
Net Assets
$93,241,688
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $100,667,402
99.6%
Investment Income $120,677
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $316,758
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $995,161
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $5,073,113
5.1%
Assets/Debt
Total Assets $175,980,902
Total Liabilities $82,739,214
Net Assets $93,241,688
Club or Co-Op Income
Income From Members $100,667,402
Income From Other Sources $437,435
Compensation
Key Employees and Officers Compensation Related Other
David Smart (President/Ceo) $288,076 $0 $96,024
Heather Foley (Vp Of Admin & Finance) $151,116 $0 $62,309
Levi Weatherford (Journey Lineman) $111,595 $0 $43,708
Kevin Englad (Journey Lineman) $111,452 $0 $42,339
Zachary Underhill (Journey Lineman) $111,043 $0 $42,231
Roger Gough (It Coordinator) $109,013 $0 $45,226
Terry Madding (Journey Lineman) $108,396 $0 $43,708
Benny Adair (Board Member) $18,200 $0 $0
Jamie Potts (Board Member) $15,900 $0 $0
Troy English (Vp) $15,600 $0 $0
Mark Elliott (Board Member) $14,100 $0 $0
Robert Hargrove (Board President) $13,900 $0 $0
Dennis Barnes (Board Member) $13,800 $0 $0
Jed Clark (Board Member) $13,800 $0 $0
Kevin Crider (Board Member) $13,800 $0 $0
Chad Willett (Secretary/Treasurer) $12,900 $0 $0
Mike Burchett (Board Member) $12,300 $0 $0
+ View more people

Document Links

990
Filed on Nov. 14, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$94,020,746
Expenses
$89,272,702
Net Income
$4,748,044
Net Assets
$92,399,220
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $93,597,354
99.5%
Investment Income $61,650
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $361,742
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $927,211
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $4,144,125
4.6%
Assets/Debt
Total Assets $175,044,197
Total Liabilities $82,644,977
Net Assets $92,399,220
Club or Co-Op Income
Income From Members $94,020,746
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
David Smart (President/Ce) $288,004 $0 $94,887
Gregory Charles (Journey Line) $116,469 $0 $43,785
Chase Page (Journey Line) $116,194 $0 $42,867
Steven Watkins (Journeyman L) $114,545 $0 $42,953
Zachary Underhill (Journey Line) $111,218 $0 $42,870
Rodney Adams (Journey Line) $110,133 $0 $43,785
Benny Adair (Board Presid) $19,575 $0 $0
Troy English (Board Member) $15,900 $0 $0
Jamie Potts (Board Member) $15,600 $0 $0
Robert Hargrove (Secretary /T) $14,100 $0 $0
Chad Willett (Vice Preside) $14,100 $0 $0
Mike Burchett (Board Member) $14,100 $0 $0
Kevin Crider (Board Member) $13,500 $0 $0
Dennis Barnes (Board Member) $13,500 $0 $0
Mark Elliott (Board Member) $13,500 $0 $0
Jed Clark (Board Member) $13,500 $0 $0
+ View more people

Document Links

990
Filed on Nov. 11, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$84,297,768
Expenses
$81,218,018
Net Income
$3,079,750
Net Assets
$86,300,036
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $83,792,085
99.4%
Investment Income $162,188
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $343,495
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $805,131
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $4,144,600
5.1%
Assets/Debt
Total Assets $171,247,850
Total Liabilities $84,947,814
Net Assets $86,300,036
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
David Smart (President/Ce) $279,525 $0 $84,423
Heather Foley (Vp Finance &) $137,516 $0 $55,505
Rich Mcgill (Vp Of Engine) $130,254 $0 $51,572
Michael Evans (Vp Of Operat) $128,436 $0 $50,889
Billy Dixon (Journey Line) $119,400 $0 $41,747
Steven Watkins (Journeyman L) $119,318 $0 $41,320
Zachary Underhill (Journey Line) $111,008 $0 $41,287
Levi Weatherford (Journey Line) $109,661 $0 $41,441
Ryan Morton (Journey Line) $109,151 $0 $42,667
Benny Adair (Board Presid) $14,700 $0 $0
Mark Elliott (Board Member) $14,700 $0 $0
Jamie Potts (Board Member) $14,200 $0 $0
Troy English (Board Member) $13,800 $0 $0
Dennis Barnes (Board Member) $13,700 $0 $0
Robert Hargrove (Secretary /T) $13,100 $0 $0
Kevin Crider (Board Member) $13,000 $0 $0
Mike Burchett (Board Member) $12,900 $0 $0
Chad Willett (Vice Preside) $12,400 $0 $0
Eddy Wright (Board Member) $3,900 $0 $0
Jed Clark (Board Member) $3,000 $0 $0
+ View more people

Document Links

990
Filed on Nov. 12, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$85,101,879
Expenses
$80,620,895
Net Income
$4,480,984
Net Assets
$83,043,591
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $84,757,122
99.6%
Investment Income $96,230
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $248,527
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $752,576
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $4,113,139
5.1%
Assets/Debt
Total Assets $170,752,570
Total Liabilities $87,708,979
Net Assets $83,043,591
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$86,619,176
Expenses
$84,964,319
Net Income
$1,654,857
Net Assets
$78,783,992
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $86,193,458
99.5%
Investment Income $27,090
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $398,598
0.5%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,249,951
1.5%
Professional Fundraising Fees $0
Other Salaries and Wages $3,751,545
4.4%
Assets/Debt
Total Assets $156,645,723
Total Liabilities $77,861,731
Net Assets $78,783,992
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$87,104,099
Expenses
$83,112,032
Net Income
$3,992,067
Net Assets
$76,936,983
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $86,706,908
99.5%
Investment Income $13,012
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $384,179
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $972,528
1.2%
Professional Fundraising Fees $0
Other Salaries and Wages $3,660,656
4.4%
Assets/Debt
Total Assets $153,153,847
Total Liabilities $76,216,864
Net Assets $76,936,983
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$82,895,805
Expenses
$81,308,503
Net Income
$1,587,302
Net Assets
$76,307,117
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $82,320,048
99.3%
Investment Income $4,932
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $570,825
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $1,018,147
1.3%
Professional Fundraising Fees $0
Other Salaries and Wages $3,806,442
4.7%
Assets/Debt
Total Assets $151,689,994
Total Liabilities $75,382,877
Net Assets $76,307,117
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$79,590,258
Expenses
$78,568,213
Net Income
$1,022,045
Net Assets
$80,557,443
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $79,267,603
99.6%
Investment Income $4,896
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $317,759
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $533,168
0.7%
Professional Fundraising Fees $0
Other Salaries and Wages $4,270,538
5.4%
Assets/Debt
Total Assets $152,590,409
Total Liabilities $72,032,966
Net Assets $80,557,443
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$84,237,006
Expenses
$81,799,389
Net Income
$2,437,617
Net Assets
$79,534,207
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $83,863,719
99.6%
Investment Income $7,512
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $365,775
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $535,772
0.7%
Professional Fundraising Fees $0
Other Salaries and Wages $3,793,654
4.6%
Assets/Debt
Total Assets $147,246,660
Total Liabilities $67,712,453
Net Assets $79,534,207
Club or Co-Op Income
Income From Members $82,631,203
Income From Other Sources $1,605,803

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$86,526,239
Expenses
$83,296,176
Net Income
$3,230,063
Net Assets
$77,095,645
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $86,162,734
99.6%
Investment Income $2,736
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $360,769
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $501,083
0.6%
Professional Fundraising Fees $0
Other Salaries and Wages $3,857,732
4.6%
Assets/Debt
Total Assets $143,732,424
Total Liabilities $66,636,779
Net Assets $77,095,645
Club or Co-Op Income
Income From Members $84,920,439
Income From Other Sources $1,605,800

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$85,126,881
Expenses
$78,696,205
Net Income
$6,430,676
Net Assets
$73,864,862
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $84,801,778
99.6%
Investment Income $6,113
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $318,990
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $483,949
0.6%
Professional Fundraising Fees $0
Other Salaries and Wages $3,520,495
4.5%
Assets/Debt
Total Assets $132,769,765
Total Liabilities $58,904,903
Net Assets $73,864,862
Club or Co-Op Income
Income From Members $83,587,956
Income From Other Sources $1,538,925

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$85,181,128
Expenses
$77,642,527
Net Income
$7,538,601
Net Assets
$67,434,096
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $84,858,019
99.6%
Investment Income $9,397
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $313,712
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $373,838
0.5%
Professional Fundraising Fees $0
Other Salaries and Wages $3,221,778
4.1%
Assets/Debt
Total Assets $125,870,561
Total Liabilities $58,436,465
Net Assets $67,434,096
Club or Co-Op Income
Income From Members $83,394,709
Income From Other Sources $1,786,419

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$89,506,821
Expenses
$81,139,977
Net Income
$8,366,844
Net Assets
$59,894,640
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $89,279,645
99.7%
Investment Income $16,258
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $210,918
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $251,626
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $3,232,010
4.0%
Assets/Debt
Total Assets $121,931,653
Total Liabilities $62,037,013
Net Assets $59,894,640
Club or Co-Op Income
Income From Members $88,174,078
Income From Other Sources $1,332,744

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated