2025-08-26T18:28:14-04:00 2024-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2024-01-01 481251358 Rolling Hills Electric Cooperative % Jason Rabe ROLL 7855341601 PO Box 339 Beloit KS 67420 JASON RABE CEOGeneral Manager 7855341601 2025-08-26 true true GEORGE LYNCH P00187596 9138311150 2025-08-26 2024 2025-03-06 01:10:19Z Jason Rabe PO Box 339 Beloit KS 67420 32411761 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 50 0 0 0 30014150 31345938 636628 215506 3987 850317 30654765 32411761 0 2578583 1870946 884577 742440 0 0 26625720 28823196 30088880 31436582 565885 975179 97089697 102301738 61370707 64186714 35718990 38115024 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 false 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 278 0 true 50 true false false false false false 31322964 1964895 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 Jason Rabe CEOGeneral Manager 40.00 0.00 X 174638 0 43369 Marc Martin Operations Manager 40.00 0.00 X 126461 0 76560 Angie Behymer Accounting & CSR Manager 40.00 0.00 X 90680 0 42465 Adrion Reed Executive Service Manager 40.00 0.00 X 88947 0 20380 Paul Wilson Trustee 6.00 0.00 X 18015 0 0 John George Trustee 7.00 0.00 X 12975 0 0 Michelle Brokes Trustee 7.00 0.00 X 9400 0 0 Eric Andersen Trustee 5.00 0.00 X 8950 0 0 Justin Trost Trustee 4.00 0.00 X 6950 0 0 Corey Dlabal Trustee 2.00 0.00 X 5125 0 0 Mike Brzon Trustee 2.00 0.00 X 4900 0 0 Sarah Gross Trustee 2.00 0.00 X 4500 0 0 Dave Dubbert Trustee 2.00 0.00 X 4175 0 0 Tom Marr Trustee 2.00 0.00 X 3950 0 0 559666 0 182774 2 false true false Altec Industries Inc P O Box 11407 Birmingham AL 35246 Equipment 1501268 RMA Engineering LLC 2975 Blosser Dr Concordia KS 66901 Engineering 574382 Border States Industries Inc PO Box 310353 Des Moines IA 50331 Materials Supply 2716482 Senger Construction 300 N Nash St Glen Elder KS 67446 General Contractor 866907 Solida Tree Service P O Box 421 Phillipsburg KS 67661 Tree Clearing 552344 5 Electric Sales 221000 31102476 31102476 Capital Credits 221000 243462 243462 31345938 86713 86713 128793 128793 128793 128793 0 Other Revenue 900099 850317 850317 850317 32411761 32325048 0 86713 X 1870946 539419 203021 2716865 3289702 Cost of Power 15999157 15999157 Distribution 3617702 3617702 Consumer Services 604988 604988 Admin & General 1109452 1109452 1485330 31436582 0 0 0 1151799 1102249 2377640 2595595 141910 78484 620971 444612 174197 784524 129597657 41912747 83081778 87684910 9541402 9611364 97089697 102301738 3067389 3266809 1018636 117431 56836224 60553123 448458 249351 61370707 64186714 X 18080 17560 35700910 38097464 35718990 38115024 97089697 102301738 X 975179 1420855 X false true X true 754191 754191 12755657 1574282 11181375 116087809 40338465 75749344 87684910 Associated Organizations 8718398 C Subordinated Certificates 830571 C Other Investments 62395 C 9611364 X 32411761 32411761 32411761 29565636 29565636 1870946 1870946 31436582 Part XII, Line 4b-Other expenses not included on Sch D but on 990 Margins Assigned to Members $1,870,946 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) The Cooperative is exempt from income taxes under Internal Revenue Code Section501(c)(12). Management has evaluated the Cooperatives tax positions and concluded that the Cooperative has taken no uncertain tax positions that require adjustment to the financial statements. While the Cooperative believes it has adequately 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 income tax examinations by tax authorities for years before 2021. X false false false MARC MARTIN Operations Manager 126461 54821 21739 203021 JASON RABE CEOGeneral Manager 174638 11617 31752 218007 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. Explanation of other changes in net assets or fund balances Part XI line 9 Margins Assigned to Members $ 1,870,946 Capital Credit Gains $ 9,443 Retirement of Capital Credits $ -459,017 Decrease in Memberships $ -520 Other Adjustments $ 3 Total $ 1,420,855 Part III response or note to any other line in Part III Part III, Organizations Mission To improve the quality of life for our members by providing safe and reliable energy solutions. Part III, Line 4a - First Accomplishment Rolling 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 Part III, Line 4a - First Accomplishment - Continued. 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 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 4 The instructions to the 2024 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, 2024.