2024-09-24T15:06:58-04:00 2023-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2023-01-01 481251358 Rolling Hills Electric Cooperative ROLL PO Box 339 Beloit KS 67420 Jason M Rabe CEOGeneral Man 7855341601 2024-08-29 true true George Lynch P00187596 9138311150 2024-09-24 2023 2024-08-08 14:25:15Z Jason M Rabe 30654765 false X www.rollinghills.coop X 2002 KS 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 10 10 51 -2474 0 0 31354730 30014150 358746 636628 45014 3987 31758490 30654765 0 3338952 2578583 745804 884577 0 0 27673734 26625720 31758490 30088880 565885 93057335 97089697 59868466 61370707 33188869 35718990 X 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 true See Schedule O 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 265 0 true 51 true true true false false false false 29684156 2175101 false false false X 10 10 false false false false true true true true true false false true true true true true true true true false X Angie Behymer 7855341601 PO Box 339 Beloit KS 67420 Douglas Jackson General Manager 40.00 0.00 X 165745 0 104616 Marc Martin Operations Manager 40.00 0.00 X 120448 0 71407 Angie Behymer Accounting & CSR Manager 40.00 0.00 X 86576 0 38041 Jason M Rabe CEOGeneral Manager 40.00 0.00 X 98878 0 17289 Adrion Reed Executive Service Manager 40.00 0.00 X 86082 0 20579 Paul Wilson Trustee 5.00 0.00 X 12866 0 0 John George Trustee 7.00 0.00 X 11800 0 0 Eric Andersen Trustee 5.00 0.00 X 8550 0 0 Michelle Brokes Trustee 7.00 0.00 X 8400 0 0 Justin Trost Trustee 5.00 0.00 X 7800 0 0 Dave Dubbert Trustee 4.00 0.00 X 6150 0 0 Corey Diabal Trustee 3.00 0.00 X 5400 0 0 Tom Marr Trustee 3.00 0.00 X 4950 0 0 Mike Brzon Trustee 2.00 0.00 X 4500 0 0 Sarah Gross Trustee 2.00 0.00 X 4500 0 0 632645 0 251932 2 false true false Border States Industries Inc PO Box 310353 Des Moines IA 50331 Materials & Supply 2707447 Senger Construction 300 N Nash St Glen Elder KS 67446 General Contractor 2162190 Solida Tree Service P O Box 421 Phillipsburg KS 67661 Tree Clearing 567815 Sunbelt Solomon Services LLC 1922 S MLK JR Temple TX 76504 Transformers 424822 Foley Equipment Company P O Box 200705 Dallas TX 75320 Generator Rental 416528 5 Electric Sales 221000 29555449 29555449 Capital Credits 221000 458701 458701 30014150 70861 70861 565767 565767 565767 565767 Other Revenue 990-T 900099 -2474 -2474 Other Revenue 900099 6461 6461 3987 30654765 30586378 -2474 70861 X 2578583 586061 298516 2420807 3119168 Cost of Power 14804555 14804555 Distribution 3201103 3201103 Consumer Services 563456 563456 Admin & General 1080542 1080542 1436089 30088880 0 0 0 1552231 1151799 2513650 2377640 141910 141910 458745 620971 179162 174197 122822050 39740272 78834017 83081778 9377620 9541402 93057335 97089697 3450050 3067389 993141 1018636 55425275 56836224 448458 59868466 61370707 X 18775 18080 33170094 35700910 33188869 35718990 93057335 97089697 X 565885 1964236 X false true X true 754191 754191 10609075 1291228 9317847 111458784 38449044 73009740 83081778 Associated Organizations 8564922 C Subordinated Certificates 830571 C Other Investments 145909 C 9541402 X 30654765 30654765 30654765 27510297 27510297 2578583 2578583 30088880 Other expenses included on Form 990 (Part XII, line 4b) Margins Assigned to Members $2,578,583 Footnote for uncertain tax position under FIN 48 (Part X) An evaluation of whether or not it has any uncertain tax positions isdetermined on an annual basis by the Cooperative. While the Cooperativebelieves it has adequately provided for all tax positions, amounts assertedby taxing authorities could be different than the positions taken by theCooperative. The Cooperative recognizes any interest and penaltiesassessed by taxing authorities in income tax expense and, with fewexceptions, is no longer subject to federal, state or local income taxexaminations by taxing authorities for years before 2020. X false false false Douglas Jackson General Manager 165745 94771 9845 270361 Marc Martin Operations Manager 120448 50402 21005 191855 Members or stockholder classes and rights Part VI line 6 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 Cooperatives bylaws. Member election for additional members Part VI line 7a All Board members are elected by the membership. Governing body decisions Part VI line 7b Goverance decisions such as amending bylaws, electing Board of Trustees, and self-regulating are reserved to members. Form 990 governing body review Part VI line 11 The Accounting & MSR Manager completes the Form 990, with the assistance of an accounting team, and reviews the Form 990 with the CEO prior to filing. Conflict of interest policy compliance Part VI line 12c The Cooperative monitors and enforces compliance of the conflict of interest policy through discussion or confrontation. CEO executive director top management comp Part VI line 15a The Board performs an annual review of the compensation for both the Cooperatives Officers, as well as its CEO. Other officer or key employee compensation Part VI line 15b The Board performs an annual review of the compensation for both the Cooperatives Officers, as well as its CEO. Governing documents etc available to public Part VI line 19 Rolling Hills Electric Cooperatives governing documents, conflict of interest policy and financial statements are available to the public upon request at the main office in Beloit, Kansas. Cessation of or significant change to any program service Part III line 3 The Cooperative has stopped providing the Wild Blue Internet Services Explanation of other changes in net assets or fund balances Part XI line 9 Margins Assigned to Members $ 2,578,583Capital Credit Gains $ 6,181Retirement of Capital Credits $ -619,833Decrease in Memberships $ -695 Total $ 1,964,236 Part III response or note to any other line in Part III Part III, Organizations MissionTo improve the quality of life for our members by providing safe and reliable energy solutions. Part III, Line 4a - First AccomplishmentRolling Hills Electric Cooperative is a member-owned electric cooperative providing 6,580 members service to 11,350 meters in parts of 16 Northern and North Central Kansas counties. Its nearly 40 employees maintain and operate appoximately 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. Part III, Line 4a - First Accomplishment - Continued.Trustees do receive compensation for their monthly Board meetings at the local level. Rolling Hills meets duringtimes that could be productive for employed or self-employed individuals, Trustee compensation, often referred to as 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 fulfill educational expectations and for other important industry meetings. Part IX response or note to any line in Part IX Form 990, Part IX, Line 4The instructions to the 2023 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, 2023.