FLINT HILLS RURAL ELECTRIC COOPERATIVE ASSOCIATION INC: Form 990, tax year 2019
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- Organization
- FLINT HILLS RURAL ELECTRIC COOPERATIVE ASSOCIATION INC (EIN 48-0222950)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202013219349311226
- Schema version
- 2019v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-16T11:12:26-08:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 743040374 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kevin S Kelso CPA PC PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6700 Squibb Road Suite 215 | AddressLine1Txt |
| City | Mission | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480222950 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Flint Hills Rural Electric Coop Assoc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FLIN | BusinessNameControlTxt |
| Phone | 6207675144 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box B | AddressLine1Txt |
| City | Council Grove | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 66846 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Charles Goeckel General Manager | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Signature | 2020-11-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | George Lynch | PreparerPersonNm |
| PTIN | P00187596 | PTIN |
| Phone | 9138311150 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-01-07 14:23:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Charles Goeckel | PrincipalOfficerNm |
| Gross Receipts | $12,305,923 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.flinthillsrec.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | Flint Hills Rural Electric Cooperative Association's mission is to privde a safe, reliable, and affordable power supply while maintaining the Cooperative as a valuable business while preserving and ultimately returning member's patronage capital. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 27 | TotalEmployeeCnt |
| Total Gross UBI | $320,934 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $10,711 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,576,330 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,734,808 | CYProgramServiceRevenueAmt |
| PY Investment Income | $212,588 | PYInvestmentIncomeAmt |
| CY Investment Income | $237,292 | CYInvestmentIncomeAmt |
| PY Other Revenue | $348,325 | PYOtherRevenueAmt |
| CY Other Revenue | $333,823 | CYOtherRevenueAmt |
| PY Total Revenue | $13,137,243 | PYTotalRevenueAmt |
| CY Total Revenue | $12,305,923 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $987,525 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $694,120 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $294,193 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $360,530 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $11,855,525 | PYOtherExpensesAmt |
| CY Other Expenses | $11,251,273 | CYOtherExpensesAmt |
| PY Total Expenses | $13,137,243 | PYTotalExpensesAmt |
| CY Total Expenses | $12,305,923 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $38,498,490 | TotalAssetsBOYAmt |
| Total Assets EOY | $38,293,143 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,150,794 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $17,698,621 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,347,696 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,594,522 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Flint Hills Rural Electric Cooperative Association's mission is to privde a safe, reliable, and affordable power supply while maintaining the Cooperative as a valuable business while preserving and ultimately returning member's patronage capital. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | Utilizing approximately 2,560 miles of transmission and distribution lines, Flint Hills Rural Electric Cooperative Association provided 83,309,223 Kilowatt-Hours of electric energy to its members located in parts of McPherson, Marion, Harvey, Chase, Morris, Lyon, Geary, Riley, Dickinson, and Wabaunsee counties. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 94 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 27 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $11,750,627 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $845,063 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Charles Goeckel | PersonNm |
| Phone | 6207675144 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box B | AddressLine1Txt |
| City | Council Grove | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 668460610 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Charles Goeckel General Manager | |||||||
| CEO | 49.00 | 0.00 | Yes (X) | $178,635 | $0 | $143,248 | |
| Damien Hebert | |||||||
| Operations Manager | 43.00 | 0.00 | $110,392 | $0 | $76,081 | ||
| William Wessell | |||||||
| Assistant Manager | 46.00 | 0.00 | $109,828 | $0 | $73,195 | ||
| James Blue | |||||||
| Maint Foreman | 42.00 | 0.00 | $101,000 | $0 | $35,938 | ||
| Shawn Potts | |||||||
| Vice President | 4.00 | 0.00 | $5,700 | $0 | $996 | Yes (X) | |
| James Witt | |||||||
| Director | 2.00 | 0.00 | $3,950 | $0 | $2,008 | Yes (X) | |
| Roger Zimmerman | |||||||
| President | 6.00 | 0.00 | Yes (X) | $4,800 | $0 | $586 | Yes (X) |
| Terry Olsen | |||||||
| Director | 2.00 | 0.00 | $3,900 | $0 | $941 | Yes (X) | |
| Korby Effland | |||||||
| Treasurer | 3.00 | 0.00 | $4,250 | $0 | $537 | Yes (X) | |
| Dale Andres | |||||||
| Director | 2.00 | 0.00 | $3,600 | $0 | $444 | Yes (X) | |
| Cary Granzow | |||||||
| Director | 1.00 | 0.00 | $3,150 | $0 | $423 | Yes (X) | |
| Tim Miser | |||||||
| Director | 2.00 | 0.00 | $3,000 | $0 | $362 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $532,205 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $334,759 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Border States Industries Inc | |||||
| PO Box 310353 | Des Moines | IA | 50331 | Material Supplier | $499,876 |
| National Information Solutions Cooperative | |||||
| PO Box 1147 | Mandan | ND | 58554 | Software Provider | $139,510 |
| Asplundh Tree Expert LLC | |||||
| 708 Blair Mill Rd | Willow Grove | PA | 19090 | Tree Trimming | $139,288 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Capital Credits | 221000 | $177,860 | $177,860 |
| Misc Electric Revenue | 221000 | $199,151 | $199,151 |
| Sale of Electricity | 221000 | $11,357,797 | $11,357,797 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,734,808 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $202,267 | TotalRevenueColumnAmt |
| Exclusion | $202,267 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,798 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,798 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,798 | TotalRevenueColumnAmt |
| Exclusion | $6,798 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $35,025 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $35,025 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,025 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,025 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | BusinessBusinessCd | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| Form 990-T Revenue | $320,934 | $320,934 | ||
| Misc Non Operating Income | $6,091 | 900099 | $6,091 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $327,025 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,305,923 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,775,924 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $320,934 | UnrelatedBusinessRevenueAmt |
| Exclusion | $209,065 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $694,120 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $360,530 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $627,825 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,216,785 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Cost of Power | $5,968,084 |
| Distribution Expense | $2,044,652 |
| Admin & General | $787,140 |
| Member Services | $310,308 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,479 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,305,923 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,604 | BOYAmt |
| EOY | $105,067 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,550,000 | BOYAmt |
| EOY | $4,485,000 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $826,467 | BOYAmt |
| EOY | $791,493 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,621 | BOYAmt |
| EOY | $115,422 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,046 | BOYAmt |
| EOY | $319,199 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,907,912 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,929,986 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,788,471 | BOYAmt |
| EOY | $26,977,926 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,357,281 | BOYAmt |
| EOY | $5,455,456 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $43,580 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,498,490 | BOYAmt |
| EOY | $38,293,143 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,058,765 | BOYAmt |
| EOY | $753,571 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,030 | BOYAmt |
| EOY | $1,848 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,832,536 | BOYAmt |
| EOY | $16,435,034 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,463 | BOYAmt |
| EOY | $508,168 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,150,794 | BOYAmt |
| EOY | $17,698,621 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,910 | BOYAmt |
| EOY | $36,600 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,309,786 | BOYAmt |
| EOY | $20,557,922 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,347,696 | BOYAmt |
| EOY | $20,594,522 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,498,490 | BOYAmt |
| EOY | $38,293,143 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $246,826 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,491 | OtherCostOrOtherBasisAmt |
| Book Value | $32,491 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,002,152 | OtherCostOrOtherBasisAmt |
| Depreciation | $476,251 | DepreciationAmt |
| Book Value | $525,901 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $34,873,269 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,453,735 | DepreciationAmt |
| Book Value | $26,419,534 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,977,926 | TotalBookValueLandBuildingsAmt |
| Total Book Value Program Rltd | $5,455,456 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other Current Liabilities | Desc |
| Amt | $508,168 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $508,168 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,305,923 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $12,305,923 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $12,305,923 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,611,803 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $11,611,803 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $694,120 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $694,120 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $12,305,923 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 | Margins Assigned to Members $694120 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| Charles Goeckel General Manager | ||||
| CEO | $178,635 | $117,619 | $25,629 | $321,883 |
| Damien Hebert | ||||
| Operations Manager | $110,392 | $53,485 | $22,596 | $186,473 |
| William Wessell | ||||
| Assistant Manager | $109,828 | $50,093 | $23,102 | $183,023 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part III, Additional Information | FormAndLineReferenceDesc |
| Explanation | Form 990, Schedule J, Column C Actual contributions paid by the cooperative during the tax year are significantly less than the actuarial increases required to be listed in this section of the Form 990. Actual R&S contributions paid by the cooperative during the tax year were $30,642 for Mr. Goeckel, $19,186 for Mr. Hebert and $18,499 for Mr. Wessell. This column includes the amount paid for deferred compensation and the increase in actuarial value of benefits payable under a defined benefit retirement plan. The contribution rate for participants in the NRECA R&S defined benefit pension plan is the same for all individuals in this multi-employer plan. The change in actuarial value for each participant, however, varies with age. In other words, the older a plan participant is, the greater the increase in that individual's changes in actuarial value, all other things being equal. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Flint Hills Cooperative is a member owned Cooperative. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | The Board of Directors are elected by the membership. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | The members of the Cooperative make all amendments to the Articles of Incorporation or Bylaws, as well as elect the members of the Board of Directors. |
| Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings | The committees of the Cooperative are not authorized to act on behalf of the governing body. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The staff reviews the Form 990 with the Board of Directors at the board meeting. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | The Board enforces the conflict of interest policy. Actions considered inconsistent with the conflict of interest policy are reported to the entire Board. Each trustee and employee must disclose any situation, in which it could appear to violate the intent of the conflict of interest policy. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The Board annually reviews top management official compensation, and the Board approves compensation changes as a whole. The top management official is responsible for substantiating pay subject to approval from the Board. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Bylaws are offered to all new members; all other documents are available at any time upon request. Bylaws are listed on Cooperative's website. |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Decrease in memberships = -$1310 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Net margins assigned to members = $694120 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Other changes = $58624 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Retirement of captial credits = -$504608 |
| 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. Flint Hills Rural Electric Cooperative Association, Inc. has interpreted the words "patronage dividends paid" in the instructions to mean margins that are assigned or assignable to the members. Flint Hills Rural Electric Cooperative Association, Inc. 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 VII, Section A, Column D | Cooperative is governed by a Board of Trustees elected by fellow members of the Cooperative. Most electric cooperative have Boards of 7-10 leaders who dedicate their time and energy to provide direction of the cooperative. Trustees bring a variety of skills and experiences to the Board room and they do receive compensation, often referred to as per-diem, for attending monthly cooperative board meetings. Often Trustees must miss work or self-employment to attend cooperative board meetings. The compensation is paid for the day of the meeting, but 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. Because on-going education is encouraged to further enhande utility knowledge and board skills, Trustees may also receive compensation to attend training sessions. In addition, Trustees may receive compensation to attend other industry meetings when needed. |
| Form 990, Part Vii, Section A, Column F | (Estimated other compensation) - This column includes amounts that are not part of the employee's take-home pay such as educational assistance, health insurance, medical reimbursement programs, life insurance, disability insurance, long-term care insurance, deferred compensation, and retirement. Included in this amount is the increase in actuarial value of benefits payable under a defined benefit retirement plan. The contribution rate for participants in the NRECA R&S defined benefit pension plan is the same for all individuals in this multi-employer plan. The change in actuarial value for each participant, however, varies with age. In other words, the older a plan participant is, the greater the increase in that individual's changes in actuarial value, all other things being equal. Actual contributions paid by the Cooperative during the tax year are significantly less than the actuarial increases required to be listed in this section of the Form 990. Actual R&S contributions paid by the Cooperative during the tax year were $30,642 for Mr. Goeckel, $19,186 for Mr. Hebert and $18,499 for Mr. Wessell. |
| Form 990, Part XII, Line 2 | Flint Hills Rural Electric Cooperative Association, Inc.'s financial statement year end differs from its tax year end. The Cooperative receives audited financial statement on an annual basis for the year ended September 30th. |