Civic Intelligence

Flowell Electric Association Inc

990 • Fiscal year 2016 • EIN 87-0200412

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 10, 2017

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

72nd percentile

0.49x

Higher debt load relative to assets than 72% of similar nonprofits.

2016 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

41st percentile

1.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2016 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2016

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

96th percentile

$169,021

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2016 filings • 501(c)12 • $5M-$10M nonprofits • Source year 2016

Asset Growth

82nd percentile

8.0%

Faster asset growth than 82% of similar nonprofits.

2016 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-0.2%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)12 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$5,607,089

Up $413,190 (+8.0%) from 2015

Net Assets

Up

$2,859,474

Up $172,448 (+6.4%) from 2015

Liabilities

Up

$2,747,615

Up $240,742 (+9.6%) from 2015

Revenue

Down

$2,623,683

Down $4,458 (-0.2%) from 2015

Expenses

Up

$2,333,529

Up $32,083 (+1.4%) from 2015

Net Income

Down

$290,154

Down $36,541 (-11%) from 2015

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

2016

Assets$5,607,089
Liabilities$2,747,615
Net Assets$2,859,474

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

2016

Revenue$2,623,683
Expenses$2,333,529
Net Income$290,154
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$2,623,683
Mission and Program Overview

Mission

Sale of electricity - nonprofit cooperative

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,974,621$3,864,856▼ $109,765
Rtn Earn Endowment Incm Other Fnds$2,686,171$2,858,619▲ $172,448
Accounts Receivable$135,427$480,499▲ $345,072
Cash and Non-Interest-Bearing Accounts$313,706$404,830▲ $91,124
Investments Other Securities$134,496$137,473▲ $2,977
Savings and Temporary Cash Investments$9,938$9,943▲ $5
Pd in Cap Srpls Land Bldg Eqp Fund$855$855→ $0
Total Assets$5,193,899$5,607,089▲ $413,190
Other Assets Total$625,711$709,488▲ $83,777
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,406,216$1,368,496▼ $37,720
Deferred Revenue$584,056$656,170▲ $72,114
Accounts Payable and Accrued Expenses$428,023$637,615▲ $209,592
Other Liabilities$88,578$85,334▼ $3,244
Total Liabilities$2,506,873$2,747,615▲ $240,742
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,687,026$2,859,474▲ $172,448
Total Liabilities and Net Assets / Fund Balance$5,193,899$5,607,089▲ $413,190

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,702,883$2,506,182$6,209,065
Buildings$150,807$124,402$275,209
Land$11,166-$11,166
Other Assets Org$65,714--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Durand RobisonGen. ManagerFT$106,000$63,021$169,021
Mark AndersonSecretary-$1,100$10,477$11,577
Delyle CarlingPresident-$1,100$10,069$11,169
Doyal MitchellDirector-$1,100-$1,100
Leo StottDirector-$1,000-$1,000
Kelby SwallowDirector-$900-$900
Neil AshtonTreasurer-$900-$900
Kent SwallowVice Pres.-$800-$800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,620,929
Investment Income
$2,754
Other Revenue
$0
Change in Net Assets
$290,154

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,623,683
Total Revenue per Audited Statements
$2,623,683
Total Revenue per Form 990
$2,623,683
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,157,608
Salaries, Compensation, and Employee Benefits$175,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$175,921
Depreciation Depletion---$171,089
Other Expenses---$92,422
Interest---$83,737
All Other Expenses---$59,563
Total Functional Expenses$0$0$0$2,333,529

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,333,529
Total Expenses per Audited Statements$2,333,529
Total Expenses per Form 990$2,333,529
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$85,334
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
Gen. Manager
Phone
4357436214
Signed
2017-11-10
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
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Retirement of capital credits -117,706

Raw XML Appendix397 raw XML fields

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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DURAND ROBISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GEN. MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0169021
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DELYLE CARLING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1MARK ANDERSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DIRECTOR
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
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 2014, 2015, AND 2016.
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/ExplanationTxt7RETIREMENT OF CAPITAL CREDITS -117,706
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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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
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0DIXIE ESCALANTE ELECTRIC ASSOCIATIO
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0I
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IRS990ScheduleR/TransferToOtherOrgInd0false
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt05607089
IRS990/TotalAssetsGrp/BOYAmt05193899
IRS990/TotalAssetsGrp/EOYAmt05607089
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02333529
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02506873
IRS990/TotalLiabilitiesEOYAmt02747615
IRS990/TotalLiabilitiesGrp/BOYAmt02506873
IRS990/TotalLiabilitiesGrp/EOYAmt02747615
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02687026
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02859474
IRS990/TotalOtherCompensationAmt063021
IRS990/TotalProgramServiceRevenueAmt02620929
IRS990/TotalReportableCompFromOrgAmt0112900
IRS990/TotalRevenueGrp/ExclusionAmt017042
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02606641
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02623683
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05193899
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05607089
IRS990/TotReportableCompRltdOrgAmt020546
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/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DURAND ROBISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GEN. MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04357436214
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-10
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0B731F204378F6BE85B5CBF05F99B3CD94478F5BE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06249B4850431AD8A2F85E5FA3242DE8D42A3D8D3
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/PreparationDt02017-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF HUNT CPA
ReturnHeader/ReturnTs02017-11-13T08:32:48-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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