Civic Intelligence

Flowell Electric Association Inc

990 • Fiscal year 2014 • EIN 87-0200412

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 02, 2015

495 North 3200 EastFillmore, UT 84631

(435) 743-6214

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.51x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

45th percentile

0.97x

Higher debt load relative to revenue than 45% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Net Margin

82nd percentile

18%

Higher net margin than 82% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

99th percentile

$118,840

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2014

Asset Growth

90th percentile

16%

Faster asset growth than 90% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

82nd percentile

13%

Faster revenue growth than 82% of similar nonprofits.

2014 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$4,788,614

Up $647,376 (+16%) from 2013

Net Assets

Up

$2,360,331

Up $458,583 (+24%) from 2013

Liabilities

Up

$2,428,283

Up $188,793 (+8.4%) from 2013

Revenue

Up

$2,500,415

Up $293,284 (+13%) from 2013

Expenses

Down

$2,041,832

Down $155,677 (-7.1%) from 2013

Net Income

Up

$458,583

Up $448,961 (+4666%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,015,081Liabilities 2010: $2,346,947Net Assets 2010: $1,668,1342010Assets 2011: $3,938,816Liabilities 2011: $2,313,657Net Assets 2011: $1,625,1592011Assets 2012: $3,861,854Liabilities 2012: $1,969,728Net Assets 2012: $1,892,1262012Assets 2013: $4,141,238Liabilities 2013: $2,239,490Net Assets 2013: $1,901,7482013Assets 2014: $4,788,614Liabilities 2014: $2,428,283Net Assets 2014: $2,360,3312014Assets 2015: $5,193,899Liabilities 2015: $2,506,873Net Assets 2015: $2,687,0262015Assets 2016: $5,607,089Liabilities 2016: $2,747,615Net Assets 2016: $2,859,4742016Assets 2017: $5,595,988Liabilities 2017: $2,464,844Net Assets 2017: $3,131,1442017Assets 2018: $6,452,840Liabilities 2018: $3,224,184Net Assets 2018: $3,228,6562018Assets 2019: $6,671,958Liabilities 2019: $3,604,286Net Assets 2019: $3,067,6722019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2014

Assets$4,788,614
Liabilities$2,428,283
Net Assets$2,360,331

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,757,0722010Expenses 2011: $1,843,3792011Expenses 2012: $2,134,3192012Revenue 2013: $2,207,131Expenses 2013: $2,197,509Net Income 2013: $9,6222013Revenue 2014: $2,500,415Expenses 2014: $2,041,832Net Income 2014: $458,5832014Revenue 2015: $2,628,141Expenses 2015: $2,301,446Net Income 2015: $326,6952015Revenue 2016: $2,623,683Expenses 2016: $2,333,529Net Income 2016: $290,1542016Revenue 2017: $2,537,512Expenses 2017: $2,265,842Net Income 2017: $271,6702017Revenue 2018: $2,667,181Expenses 2018: $2,569,669Net Income 2018: $97,5122018Revenue 2019: $2,482,735Expenses 2019: $2,643,719Net Income 2019: -$160,9842019Revenue 2020: $3,037,905Expenses 2020: $3,647,989Net Income 2020: -$610,0842020

Highlighted filing

2014

Revenue$2,500,415
Expenses$2,041,832
Net Income$458,583
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 2, 2015
Return Version
2014v5.0
Gross Receipts
$2,500,415
Mission and Program Overview

Mission

Sale of electricity - nonprofit cooperative

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,515,704$3,811,569▲ $295,865
Rtn Earn Endowment Incm Other Fnds$1,900,893$2,359,476▲ $458,583
Investments Other Securities$126,644$131,337▲ $4,693
Accounts Receivable$136,990$110,156▼ $26,834
Cash and Non-Interest-Bearing Accounts$63,171$86,852▲ $23,681
Savings and Temporary Cash Investments$9,929$9,934▲ $5
Pd in Cap Srpls Land Bldg Eqp Fund$855$855→ $0
Total Assets$4,141,238$4,788,614▲ $647,376
Other Assets Total$288,800$638,766▲ $349,966
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,470,015$1,442,075▼ $27,940
Deferred Revenue$138,975$590,641▲ $451,666
Accounts Payable and Accrued Expenses$283,368$303,229▲ $19,861
Other Liabilities$347,132$92,338▼ $254,794
Total Liabilities$2,239,490$2,428,283▲ $188,793
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,901,748$2,360,331▲ $458,583
Total Liabilities and Net Assets / Fund Balance$4,141,238$4,788,614▲ $647,376

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,638,587$2,278,446$5,917,033
Buildings$161,816$113,393$275,209
Land$11,166-$11,166
Other Assets Org$18,288--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Durand RobisonGen. ManagerFT$91,000$27,840$118,840
Mark AndersonSecretary-$700$9,982$10,682
Delyle CarlingPresident-$1,000$9,552$10,552
Doyal MitchellDirector-$1,000-$1,000
Leo StottDirector-$1,000-$1,000
Kent SwallowVice Pres.-$900-$900
Kelby SwallowDirector-$800-$800
Neil AshtonTreasurer-$800-$800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,497,663
Investment Income
$2,752
Other Revenue
$0
Change in Net Assets
$458,583

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,500,415
Total Revenue per Audited Statements
$2,500,415
Total Revenue per Form 990
$2,500,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,916,792
Salaries, Compensation, and Employee Benefits$125,040
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$140,558
Current Officers, Directors, Trustees, and Key Employees---$125,040
Interest---$100,228
Other Expenses---$98,468
All Other Expenses---$50,123
Total Functional Expenses$0$0$0$2,041,832

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,041,832
Total Expenses per Audited Statements$2,041,832
Total Expenses per Form 990$2,041,832
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Delyle CarlingDirectorSee BelowNo-
Mark AndersonDirectorSee BelowNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unclaimed Capital Credits$92,338
Line of Credit-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Durand robison mark wardle officer director family relationship

Form 990, Page 6, Part VI, Line 6

The organzation has members

Form 990, Page 6, Part VI, Line 11B

The form 990 is presented in one of the organization's board meetings. All board members review the form and any concerns are discussed after review. Concerns are discussed with the organization's independent accounting firm, and any necessary changes are made and then approved by one of the officers or directors.

Form 990, Page 6, Part VI, Line 12C

The organization holds monthly board meetings where these conflicts of interest would normally be informally discussed.

Form 990, Page 6, Part VI, Line 15A

The organization's board uses comparable data to analyze the proper amount of salaries for the employees.

Form 990, Page 6, Part VI, Line 15B

The organization's board uses comparable data to analyze the proper amount of salaries for the employees.

Form 990, Page 6, Part VI, Line 19

The organization has an annual meeting where its governing documents, conflict of interest policy, and financial statements are made available to its members. The documents are also available upon request.

Filing and Contact Details

Filer

Filer Name
Flowell Electric Association Inc
EIN
87-0200412
Phone
4357436214
Address
495 NORTH 3200 EAST, FILLMORE, UT 84631

Signing Officer

Name
Durand Robison
Title
General Manager
Phone
4357436214
Signed
2015-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Delyle Carling
Formed
1943
Legal Domicile
Ut
Voting Board Members
7
Independent Board Members
5
Employees
1

Preparer

Firm
Hintonburdick Pllc
Address
52 SOUTH 850 WEST SUITE 103, HURRICANE, UT 84737
Preparer
Jeff Hunt CPA
Phone
4356355665
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SEE BELOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1SEE BELOW
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0DELYLE CARLING AND MARK ANDERSON, DIRECTORS, ARE BOTH ALSO ON THE BOARD OF TRUSTEES FOR DIXIE ESCALANTE RURAL ELECTRIC ASSOCIATION. DIXIE ESCALANTE PAID LEASE PAYMENTS IN THE AMOUNT OF 10,000 TO FLOWELL ELECTRIC IN 2012, BUT DID NOT HAVE ANY PAYMENTS FOR 2013 AND 2014.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURAND ROBISON MARK WARDLE OFFICER DIRECTOR FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PRESENTED IN ONE OF THE ORGANIZATION'S BOARD MEETINGS. ALL BOARD MEMBERS REVIEW THE FORM AND ANY CONCERNS ARE DISCUSSED AFTER REVIEW. CONCERNS ARE DISCUSSED WITH THE ORGANIZATION'S INDEPENDENT ACCOUNTING FIRM, AND ANY NECESSARY CHANGES ARE MADE AND THEN APPROVED BY ONE OF THE OFFICERS OR DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HOLDS MONTHLY BOARD MEETINGS WHERE THESE CONFLICTS OF INTEREST WOULD NORMALLY BE INFORMALLY DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S BOARD USES COMPARABLE DATA TO ANALYZE THE PROPER AMOUNT OF SALARIES FOR THE EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S BOARD USES COMPARABLE DATA TO ANALYZE THE PROPER AMOUNT OF SALARIES FOR THE EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS AN ANNUAL MEETING WHERE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO ITS MEMBERS. THE DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DIXIE ESCALANTE REA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0870339348
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C12
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0UT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LEASE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt071 EAST HIGHWAY 56
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BERYL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0UT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd084714
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0DIXIE ESCALANTE ELECTRIC ASSOCIATIO
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0I
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04141238
IRS990/TotalAssetsEOYAmt04788614
IRS990/TotalAssetsGrp/BOYAmt04141238
IRS990/TotalAssetsGrp/EOYAmt04788614
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02041832
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02239490
IRS990/TotalLiabilitiesEOYAmt02428283
IRS990/TotalLiabilitiesGrp/BOYAmt02239490
IRS990/TotalLiabilitiesGrp/EOYAmt02428283
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01901748
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02360331
IRS990/TotalOtherCompensationAmt027840
IRS990/TotalProgramServiceRevenueAmt02497663
IRS990/TotalReportableCompFromOrgAmt097200
IRS990/TotalRevenueGrp/ExclusionAmt019325
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02481090
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02500415
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04141238
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04788614
IRS990/TotReportableCompRltdOrgAmt019534
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 267
IRS990/USAddress/CityNm0FILLMORE
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084631
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DURAND ROBISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04357436214
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FLOWELL ELECTRIC ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0FLOW
ReturnHeader/Filer/EIN0870200412
ReturnHeader/Filer/PhoneNum04357436214
ReturnHeader/Filer/USAddress/AddressLine1Txt0495 NORTH 3200 EAST
ReturnHeader/Filer/USAddress/CityNm0FILLMORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084631
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870492866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HINTONBURDICK PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt052 SOUTH 850 WEST SUITE 103
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HURRICANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084737
ReturnHeader/PreparerPersonGrp/PhoneNum04356355665
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF HUNT CPA
ReturnHeader/ReturnTs02015-11-10T10:19:54-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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