2020-11-02T07:03:35-08:00 2019-12-31 743040374 Kevin S Kelso CPA PC PA 6700 Squibb Road Suite 215 Mission KS 66202 990 2019-01-01 481251358 Rolling Hills Electric Cooperative Inc ROLL 7855341601 PO Box 339 Beloit KS 67420 Douglas Jackson General Manager President 2020-11-02 true George Lynch P00187596 9138311150 2019 2021-04-22 16:20:28Z Douglas Jackson General Manager PO Box 339 Beloit KS 67420 27040443 false X www.rollinghills.coop X 2002 KS To improve the quality of life for our members by providing safe and reliable energy solutions. 10 10 49 156201 0 27385259 26806336 83412 74425 213863 159682 27682534 27040443 0 2323043 1924119 379025 622941 0 0 24980466 24493383 27682534 27040443 0 76679404 81185347 52001161 54939810 24678243 26245537 Rolling Hills provides and improves economic growth and quality of life for members, employees, and communities through application of core values and a sound business plan. false false Rolling Hills Electric Cooperative is a member-owned electric cooperative providing 6,580 members service to 11,200 meters in parts of 16 Northern and North Central Kansas counties. Its nearly 50 employees maintain and operate approximately 6,400 miles of line. Rolling Hills is governed by a volunteer Board of Trustees that is elected by fellow members of the cooperative. Rolling Hills has 10 Trustees in the Cooperative who have been asked to dedicate their time and energy to the direction of the cooperative. Trustees bring a variety of skills and experiences to the Board room. Education is a core tenet of the cooperative business model and on-going director education is encouraged to further enhance utility knowledge and board skills. Trustees do receive compensation for their monthly Board meetings at the local level. Rolling Hills meets during times that could be productive for employed or self-employed individuals, Trustee compensation, often referred to as a per-diem, is paid for the day of the meeting. Trustees are not additionally compensated for the extensive work in advance of a Board meeting to study materials and be an effective representative of the membership. Trustees will also receive per-diem to fulfil education expectations and for other important industry meetings. false false false false false false false false false true false true false false true true false 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 true 115 0 true 49 true true true false false false false 26619460 718838 false false false X 10 10 false false false false true true true true true false false true true true true true false true true false X Angie Behymer 7855341601 PO Box 339 Beloit KS 67420 Douglas Jackson General Manager President 40.00 0.00 X 160581 0 97781 Marc Martin Op Manager 40.00 0.00 104075 0 76244 Angie Behymer AccountantController Controller 40.00 0.00 X 76518 0 39948 Paul Wilson Trustee 5.00 0.00 X 14069 0 0 John George Trustee 8.00 0.00 X 10825 0 0 Bob Fredrickson Trustee 6.00 0.00 X 10050 0 0 Eric Andersen Trustee 3.00 0.00 X 7800 0 0 Justin Trost Trustee 4.00 0.00 X 5100 0 0 Tom Marr Trustee 2.00 0.00 X 4650 0 0 Corey Diabal Trustee 4.00 0.00 X 4500 0 0 Michelle Brokes Trustee 4.00 0.00 X 4500 0 0 Mike Brzon Trustee 1.00 0.00 X 3600 0 0 Larry Kendig Trustee 1.00 0.00 X 2700 0 0 408968 213973 2 false true false Border States Industires Inc P O Box 310353 Des Moines IA 50331 Materials and Supplies 3616975 Landis & Gyr Technology Inc P O Box 78000 Detroit MI 48278 Materials and Supplies 1243655 Solida Tree Service P O Box 421 Phillipsburg KS 67661 Tree Clearing Services 280716 Terex Inc 12210 Collections Center Dr Chicago IL 60693 Trucks 229059 NISC P O Box 1147 Mandan ND 58554 Computer Software 206716 5 0 Capital Credits 221000 484731 484731 Electric Sales 221000 26321605 26321605 26806336 55316 55316 0 0 0 19109 19109 19109 19109 0 0 0 Other Revenue 900099 3481 3481 Other Revenue 990-T 156201 156201 159682 27040443 26884242 156201 0 0 0 1924119 622941 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2050306 0 2459027 0 Cost of Power 13850791 Distribution 3056002 Other 1390663 Admin & General 1003400 683194 27040443 0 0 0 1559734 1099009 0 0 2229168 2128203 0 0 238000 238000 380848 346060 1008679 773179 102008985 34127507 62450419 67881478 0 0 8812556 8719418 0 0 76679404 81185347 2857291 2819784 124827 103080 49019043 52016946 52001161 54939810 X 21985 21165 24656258 26224372 24678243 26245537 76679404 81185347 X 0 1567294 X false true X true false 741195 741195 9141180 1040917 8100263 92126610 33086590 59040020 67881478 8719418 X 27040443 27040443 27040443 25116324 25116324 1924119 1924119 27040443 Part X : FIN48 Footnote An evaluation of whether or not it has any 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 recognizes 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 taxing authorities for years before 2016. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Margins Assigned to Members $1924119 X false false false Douglas Jackson General Manager President 160581 67017 30764 258362 Marc Martin Op Manager 102230 1845 46183 30061 180319 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Rolling Hills Electric Cooperative, Inc. is a not-for-profit membership organization whose members have identical voting rights and are assigned margins in accordance with the Cooperative's bylaws Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body All Board members are elected by the membership Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Goverance decisions such as amending bylaws, electing Board of Trustees, and self-regulating are reserved to members Form 990, Part VI, Line 11b: Form 990 Review Process The Accountant completes the Form 990, with the assistance of an accounting team, and reviews the Form 990 with the General Manager prior to filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The Cooperative monitors and enforces compliance of the conflict of interest policy through discussion or confrontation. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board performs an annual review of the compnsation for both the Cooperative's Officers, as well as its CEO Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Rolling Hills Electric Cooperative's governing documents, conflict of interest policy and financial statements are available to the public upon request at the main office in Beloit, Kansas. Other Changes In Net Assets Or Fund Balances - Other Increases Capital Credit Gains = $83287 Other Changes In Net Assets Or Fund Balances - Other Decreases Decrease in Memberships = -$820 Other Changes In Net Assets Or Fund Balances - Other Increases Margins Assigned to Members = $1924119 Other Changes In Net Assets Or Fund Balances - Other Decreases Retirement of Capital Credits = -$439292 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.