2022-08-23T10:21:42-05:00 2021-12-31 743040374 KELSO LYNCH PC PA 6700 SQUIBB RD STE 215 MISSION KS 662023252 990 2021-01-01 480222950 FLINT HILLS RURAL ELECTRIC COOPERATIVE ASSOCIATION FLIN 6207675144 PO BOX B COUNCIL GROVE KS 668460610 CHARLES GOECKEL GENERAL MANAGER 6207675144 2022-08-22 true CHARLES GOECKEL 999009999 THOMAS F HANCOCK CPA P00501575 9138311150 2022-08-23 2021 2022-09-23 18:48:47Z CHARLES GOECKEL 12825818 false X WWW.FLINTHILLSREC.COM X 1938 KS FLINT HILLS RURAL ELECTRIC COOPERATIVE ASSOCIATION'S MISSION IS TO PROVIDE 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 25 300593 1748 567500 11563899 12160027 160188 77520 -15342 20771 11708745 12825818 0 330955 721323 1301676 1050695 0 0 10076114 11053800 11708745 12825818 0 38463369 37566218 17990441 16847281 20472928 20718937 X FLINT HILLS RURAL ELECTRIC COOPERATIVE ASSOCIATION'S MISSION IS TO PROVIDE 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 2,572 MILES OF TRANSMISSION AND DISTRIBUTION LINE, FLINT HILLS RURAL ELECTRIC COOPERATIVE ASSOCIATION PROVIDED 82,648,487 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 false 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 96 0 true 25 true true true false false false false 12533795 627466 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 JODI BLACKBURN 6207675144 PO BOX B COUNCIL GROVE KS 668460610 X CHARLES GOECKEL GENERAL MANA 49.00 X 193899 0 238415 TIM JIRAK AREA SUPERVI 42.00 X 108471 0 67643 JAMES BLUE OPERATIONS M 50.00 X 106222 0 49302 TRAVIS HIRT LINEMAN 43.00 X 100205 0 42120 JODI BLACKBURN ACCTG SUPERV 42.00 X 62544 0 52374 SHAWN POTTS VICE PRESIDE 2.70 X 6900 0 0 CARY GRANZOW DIRECTOR 1.40 X 3900 0 0 FRANK HINKSON III DIRECTOR 0.80 X 3350 0 0 DALE ANDRES DIRECTOR 2.40 X 3300 0 0 JAMES WITT DIRECTOR 1.30 X 3300 0 0 TERRY OLSEN DIRECTOR 1.20 X 3000 0 0 ROGER ZIMMERMAN PRESIDENT 3.40 X 3000 0 0 KORBY EFFLAND TREASURER 2.20 X 2750 0 0 600841 449854 4 false true false BORDER STATES INDUSTRIES INC PO BOX 310353 DES MOINES IA 50331 MATERIAL SUPPLI 785067 SOLIDA TREE SERVICE INC PO BOX 421 PHILLIPSBURG KS 67661 TREE TRIMMING 649101 NATIONAL INFORMATION SOLUTIONS COOP PO BOX 1147 MANDAN ND 58554 SOFTWARE PROVID 131382 ASPLUNDH TREE EXPERT LLC 708 BLAIR MILL RD WILLOW GROVE PA 19090 TREE TRIMMING 126005 4 X 567500 567500 SALE OF ELECTRICITY 221000 11900694 11900694 MISC ELECTRIC REVENUE 221000 181048 181048 CAPITAL CREDITS 221000 78285 78285 12160027 47796 47796 2810 2810 2810 2810 29724 29724 29724 29724 WILDBLUE - 990-T INCOME 517000 286971 286971 MECHANIC - 990-T INCOME 811000 13622 13622 MISC NON OPERATING INCOME 900099 -282632 -282632 17961 12825818 11907119 300593 50606 X 721323 576732 473963 563927 1307428 COST OF POWER 6468801 DISTRIBUTION EXPENSE 1947399 ADMIN & GENERAL 493545 MEMBER SERVICES 272700 12825818 0 0 0 231106 460316 3845000 2905000 877050 919306 151686 172642 243634 127526 37921015 10500536 27555788 27420479 5532426 5534726 26679 26223 38463369 37566218 954443 858583 116 246 16607470 15525398 428412 463054 17990441 16847281 X 34950 33465 20437978 20685472 20472928 20718937 38463369 37566218 X 0 246009 X X false false true true 32491 32491 1014271 513822 500449 36874253 9986714 26887539 27420479 INVESTMENTS IN ASSOCATION ORGA 5082353 C SUBORDINATED CERTIFICATES 452373 C 5534726 OTHER CURRENT LIABILITIES 463054 463054 X SCHEDULE D, PAGE 3, PART X 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 COOPERATIVE. WHILE THE COOPERATIVE BELIEVES IT HAS ADEQUATLY PROVIDED FOR ALL TAX POSITIONS, AMOUNTS ASSERTED BY TAXING AUTHORITIES COULD BE DIFFERENT THAN THE POSITIONS TAKEN BY THE COOPERATIVE. THE COOPERATIVE 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 TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2018. X false false false CHARLES GOECKEL GENERAL MANAGER 193899 211518 26897 432314 TIM JIRAK AREA SUPERVISOR 108471 55076 12567 176114 JAMES BLUE OPERATIONS MGR. 106222 24269 25033 155524 SCHEDULE J, PART III 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 35,816 FOR MR. GOECKEL, 17,572 FOR MR. BLUE, AND 18,076 FOR MR. JIRAK. 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, IS BASED ON SEVERAL FACTORS. YEARS OF SERVICE, AGE, AND SALARY WILL AFFECT THIS VALUE. FORM 990 - ORGANIZATION'S MISSION FLINT HILLS RURAL ELECTRIC COOPERATIVE ASSOCIATION'S MISSION IS TO PROVIDE A SAFE, RELIABLE, AND AFFORDABLE POWER SUPPLY WHILE MAINTAINING THE COOPERATIVE AS A VALUABLE BUSINESS WHILE PRESERVING AND ULTIMATELY RETURNING MEMBER'S PATRONAGE CAPITAL. FORM 990, PAGE 6, PART VI, LINE 6 FLINT HILLS RURAL ELECTRIC COOPERATIVE ASSOCIATION IS A MEMBER OWNED COOPERATIVE. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 7B 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, PAGE 6, PART VI, LINE 8B THE COMMITTEES OF THE COOPERATIVE ARE NOT AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE STAFF REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS AT THE BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C 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, PAGE 6, PART VI, LINE 15A 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, PAGE 6, PART VI, LINE 15B 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, PAGE 6, PART VI, LINE 19 BYLAWS ARE OFFERED TO ALL NEW MEMBERS; ALL OTHER DOCUMENTS ARE AVAILABLE AT ANY TIME UPON REQUEST. BYLAWS ARE LISTED ON COOPERATIVE'S WEBSITE. FORM 990, PART VII FORM 990, PART VII, SECTION A, COLUMN D COOPERATIVE IS GOVERNED BY A BOARD OF TRUSTESS 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 BOARDROOM 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 ENHANCE 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, IS BASED ON SEVERAL FACTORS. YEARS OF SERVICE, AGE, AND SALARY WILL AFFECT THIS VALUE. 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 YEAR WERE 35,816 FOR MR. GOECKEL, 17,572 FOR MR. BLUE, AND 18,076 FOR MR. JIRAK. FORM 990, PART VIII LINE 1E - PPP LOAN FORGIVENESS FORM 990, PART X FORM 990, PART IX, LINE 4 THE INSTRUCTIONS TO THE 2021 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, 2021. FORM 990, PART XI, LINE 9 NET MARGINS ASSIGNED TO MEMBERS 721,323 OTHER CHANGES 7,024 DECREASE IN MEMBERSHIPS -1,485 RETIREMENT OF CAPITAL CREDITS -480,853 TOTAL 246,009 FORM 990, PART XII 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 STATEMENTS ON AN ANNUAL BASIS FOR THE YEAR ENDED SEPTEMBER 30TH.