2020-11-16T11:12:26-08:00 2019-12-31 743040374 Kevin S Kelso CPA PC PA 6700 Squibb Road Suite 215 Mission KS 66202 990 2019-01-01 480222950 Flint Hills Rural Electric Coop Assoc FLIN 6207675144 PO Box B Council Grove KS 66846 Charles Goeckel General Manager CEO 2020-11-16 true George Lynch P00187596 9138311150 2019 2022-01-07 14:23:13Z Charles Goeckel 12305923 false X www.flinthillsrec.com X 1938 KS 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. 8 8 27 320934 10711 0 12576330 11734808 212588 237292 348325 333823 13137243 12305923 0 987525 694120 294193 360530 0 0 11855525 11251273 13137243 12305923 0 38498490 38293143 18150794 17698621 20347696 20594522 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. false false 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. false false false false false false false false false true false true false true 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 94 0 true 27 true true true false false false false 11750627 845063 false false false X 8 8 false false false false true true true true false false false true true true true true true true true false X Charles Goeckel 6207675144 PO Box B Council Grove KS 668460610 Charles Goeckel General Manager CEO 49.00 0.00 X 178635 0 143248 Damien Hebert Operations Manager 43.00 0.00 110392 0 76081 William Wessell Assistant Manager 46.00 0.00 109828 0 73195 James Blue Maint Foreman 42.00 0.00 101000 0 35938 Shawn Potts Vice President 4.00 0.00 X 5700 0 996 James Witt Director 2.00 0.00 X 3950 0 2008 Roger Zimmerman President 6.00 0.00 X X 4800 0 586 Terry Olsen Director 2.00 0.00 X 3900 0 941 Korby Effland Treasurer 3.00 0.00 X 4250 0 537 Dale Andres Director 2.00 0.00 X 3600 0 444 Cary Granzow Director 1.00 0.00 X 3150 0 423 Tim Miser Director 2.00 0.00 X 3000 0 362 532205 334759 4 false true false Border States Industries Inc PO Box 310353 Des Moines IA 50331 Material Supplier 499876 National Information Solutions Cooperative PO Box 1147 Mandan ND 58554 Software Provider 139510 Asplundh Tree Expert LLC 708 Blair Mill Rd Willow Grove PA 19090 Tree Trimming 139288 3 0 Capital Credits 221000 177860 177860 Misc Electric Revenue 221000 199151 199151 Sale of Electricity 221000 11357797 11357797 11734808 202267 202267 0 0 6798 6798 6798 6798 35025 35025 35025 35025 0 0 0 Form 990-T Revenue 320934 320934 Misc Non Operating Income 900099 6091 6091 327025 12305923 11775924 320934 209065 0 0 0 694120 360530 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 627825 0 1216785 0 Cost of Power 5968084 Distribution Expense 2044652 Admin & General 787140 Member Services 310308 296479 12305923 0 0 0 339604 105067 5550000 4485000 0 826467 791493 0 0 0 182621 115422 454046 319199 35907912 8929986 25788471 26977926 0 0 5357281 5455456 0 43580 38498490 38293143 1058765 753571 2030 1848 16832536 16435034 257463 508168 18150794 17698621 X 37910 36600 20309786 20557922 20347696 20594522 38498490 38293143 X 0 246826 X false true X true false 32491 32491 1002152 476251 525901 34873269 8453735 26419534 26977926 5455456 Other Current Liabilities 508168 508168 X 12305923 12305923 12305923 11611803 11611803 694120 694120 12305923 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 X false false false Charles Goeckel General Manager CEO 178635 117619 25629 321883 Damien Hebert Operations Manager 110392 53485 22596 186473 William Wessell Assistant Manager 109828 50093 23102 183023 Part III, Additional Information 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. 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.