Civic Intelligence

Little Ocmulgee Electric Membership Corporation

EIN 58-0328075 • 501(c)12 • Alamo, GA

Profile

To provide the best possible electric service to all who desire it within the system service area at the lowest price consistent with the highest standard of service.

PO Box 150Alamo, GA 30411

www.littleocmulgeeemc.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.67x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

2.08x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2025

Net Margin

42nd percentile

0.0%

Higher net margin than 42% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

46th percentile

$274,618

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)12 • $50M-$100M nonprofits • Source year 2025

Asset Growth

76th percentile

7.5%

Faster asset growth than 76% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

6.0%

Faster revenue growth than 64% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$83,573,996

Up $17,620,373 (+27%) from 2023

Liabilities

Up

$55,006,820

Up $16,374,679 (+42%) from 2023

Net Assets

Up

$28,567,176

Up $1,245,694 (+4.6%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin42nd percentile

Revenue

Up

$27,350,946

Up $3,360,532 (+14%) from 2023

Expenses

Up

$27,350,946

Up $3,360,532 (+14%) from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100M$50M$0Assets 2010: $51,554,882Liabilities 2010: $35,838,631Net Assets 2010: $15,716,2512010Assets 2011: $50,912,334Liabilities 2011: $34,353,265Net Assets 2011: $16,559,0692011Assets 2012: $53,523,287Liabilities 2012: $36,383,364Net Assets 2012: $17,139,9232012Assets 2013: $53,044,258Liabilities 2013: $35,502,273Net Assets 2013: $17,541,9852013Assets 2014: $54,891,444Liabilities 2014: $36,714,556Net Assets 2014: $18,176,8882014Assets 2015: $55,079,615Liabilities 2015: $35,138,308Net Assets 2015: $19,941,3072015Assets 2016: $56,378,327Liabilities 2016: $35,623,072Net Assets 2016: $20,755,2552016Assets 2017: $58,413,034Liabilities 2017: $37,253,216Net Assets 2017: $21,159,8182017Assets 2018: $60,008,544Liabilities 2018: $37,176,219Net Assets 2018: $22,832,3252018Assets 2019: $61,392,916Liabilities 2019: $37,348,828Net Assets 2019: $24,044,0882019Assets 2020: $62,838,567Liabilities 2020: $37,929,755Net Assets 2020: $24,908,8122020Assets 2021: $63,096,675Liabilities 2021: $37,390,193Net Assets 2021: $25,706,4822021Assets 2022: $66,749,310Liabilities 2022: $40,277,450Net Assets 2022: $26,471,8602022Assets 2023: $65,953,623Liabilities 2023: $38,632,141Net Assets 2023: $27,321,4822023Assets 2024: $83,573,996Liabilities 2024: $55,006,820Net Assets 2024: $28,567,1762024

Highlighted filing

2024

Assets$83,573,996
Liabilities$55,006,820
Net Assets$28,567,176
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0Expenses 2010: $20,413,9712010Expenses 2011: $22,261,1432011Expenses 2012: $22,028,9292012Revenue 2013: $22,989,347Expenses 2013: $22,989,347Net Income 2013: $02013Revenue 2014: $24,479,829Expenses 2014: $24,479,829Net Income 2014: $02014Revenue 2015: $25,221,481Expenses 2015: $25,221,481Net Income 2015: $02015Revenue 2016: $23,930,920Expenses 2016: $23,930,920Net Income 2016: $02016Revenue 2017: $23,287,397Expenses 2017: $23,287,397Net Income 2017: $02017Revenue 2018: $23,400,066Expenses 2018: $23,400,066Net Income 2018: $02018Revenue 2019: $23,902,866Expenses 2019: $23,902,866Net Income 2019: $02019Revenue 2020: $23,238,566Expenses 2020: $23,238,566Net Income 2020: $02020Revenue 2021: $23,954,018Expenses 2021: $23,954,018Net Income 2021: $02021Revenue 2022: $25,249,689Expenses 2022: $25,249,689Net Income 2022: $02022Revenue 2023: $23,990,414Expenses 2023: $23,990,414Net Income 2023: $02023Revenue 2024: $27,350,946Expenses 2024: $27,350,946Net Income 2024: $02024

Highlighted filing

2024

Revenue$27,350,946
Expenses$27,350,946
Net Income$0
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$83,573,996
Liabilities
$55,006,820
Net assets
$28,567,176
Revenue
$27,350,946
Expenses
$27,350,946
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$83.6$55.0$28.6$27.4$27.4$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$66.0$38.6$27.3$24.0$24.0$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$66.7$40.3$26.5$25.2$25.2$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.1$37.4$25.7$24.0$24.0$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$62.8$37.9$24.9$23.2$23.2$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.4$37.3$24.0$23.9$23.9$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.0$37.2$22.8$23.4$23.4$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$58.4$37.3$21.2$23.3$23.3$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$56.4$35.6$20.8$23.9$23.9$0.00
2015Detailed filing. Detailed filing data is available for this year.$55.1$35.1$19.9$25.2$25.2$0.00
2014Detailed filing. Detailed filing data is available for this year.$54.9$36.7$18.2$24.5$24.5$0.00
2013Detailed filing. Detailed filing data is available for this year.$53.0$35.5$17.5$23.0$23.0$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$53.5$36.4$17.1$22.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.9$34.4$16.6$22.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.6$35.8$15.7$20.4
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 1, 2016
Return Version
2015v2.1
Gross Receipts
$25,221,481
Mission and Program Overview

Mission

To provide the best possible electric service to all who desire it within the system service area at the lowest price consistent with the highest standard of service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$44,998,533$45,950,241▲ $951,708
Rtn Earn Endowment Incm Other Fnds$18,138,958$19,903,132▲ $1,764,174
Investments Program Related$6,298,769$6,705,550▲ $406,781
Accounts Receivable$1,628,702$1,310,913▼ $317,789
Inventories for Sale or Use$250,945$213,707▼ $37,238
Cash and Non-Interest-Bearing Accounts$919,335$142,001▼ $777,334
Cap Stk Tr Prin Current Funds$37,930$38,175▲ $245
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$54,891,444$55,079,615▲ $188,171
Other Assets Total$795,160$757,203▼ $37,957
Liabilities
Mortgage Notes Payable Secured by Investment Property$29,442,604$28,942,949▼ $499,655
Other Liabilities$4,596,457$4,887,740▲ $291,283
Deferred Revenue$1,365,000$0▼ $1,365,000
Accounts Payable and Accrued Expenses$1,310,495$1,307,619▼ $2,876
Total Liabilities$36,714,556$35,138,308▼ $1,576,248
Net Assets / Fund Balance
Total Net Assets Fund Balance$18,176,888$19,941,307▲ $1,764,419
Total Liabilities and Net Assets / Fund Balance$54,891,444$55,079,615▲ $188,171

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$45,950,241$14,071,472$60,021,713
Investment Program Related Org$5,563--
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lewis SheffieldGeneral ManagerFT$106,687$15,618$122,305
Wesley YawnDirectorPT$19,186$552$19,738
Jim KnightDirector - Vice PresidentPT$14,892$1,333$16,225
Jimmy GrimesDirector-$15,092$941$16,033
Carey LockeDirector - PresidentPT$15,092$863$15,955
George BestDirectorPT$14,892$1,006$15,898
Fred GilderDirector - Secretary/treasPT$14,692$282$14,974
Grant RoweDirectorPT$10,498$1,447$11,945
Larue FountainDirector-$10,448$1,451$11,899
Benny EvansDirectorPT$10,298$790$11,088

Highest Paid Contractors

ContractorServicesLocationCompensation
Mckinnon INCSide Trimming35 SOUTH IRWINTON AVENUE, Mcrae, GA 31055$302,956
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$25,082,531
Investment Income
$138,950
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,600,935
Salaries, Compensation, and Employee Benefits$256,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$2,364,486--$2,364,486
Depreciation Depletion$1,545,452--$1,545,452
Interest$1,182,000--$1,182,000
Other Expenses$673,250--$673,250
Current Officers, Directors, Trustees, and Key Employees$256,060--$256,060
All Other Expenses$255,120--$255,120
Total Functional Expenses$25,221,481$0$0$25,221,481
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Postretirement Benefits$2,772,074
Consumer Deposits$968,130
Accrued Sales, Property and Franchise Taxes$655,441
Other Accrued Liabilities$492,095
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Individuals and entities requesting service are required to pay a one-time $5 membership fee.”

Form 990, Part VI, Section A, Line 7A

“The corporation has nine members of its board of directors. The directors serve three year terms with three director terms expiring each year. A board election is held annually in conjuction with the corporation's annual meeting. The members are the only ones allowed to vote in the annual election of board members.”

Form 990, Part VI, Section A, Line 7B

“Certain decisions, such as changes to the corporation's corporate by-laws, must be presented to and approved by the members. Generally, such changes, if any, are presented at the corporation's annual member meeting.”

Form 990, Part VI, Section B, Line 11

“The corporation's governing body, its board of directors, appointed a committee of directors and management to review the form 990 prior to its filing.”

Form 990, Part VI, Section B, Line 12C

“The coporation regularly and consistently monitors and enforces compliance with this policy through an annual board review.”

Form 990, Part VI, Section B, Line 15

“The board of directors independently review and approve the general manager's performance and compensation annually. Various factors are reviewed as part of this performance evaluation.”

Form 990, Part VI, Section C, Line 19

“Such information is available to the public upon receipt of a reasonable request.”

Filing and Contact Details

Filer

Filer Name
Little Ocmulgee Electric
EIN
58-0328075
Phone
9125687171
Address
PO BOX 150, ALAMO, GA 30411

Signing Officer

Name
Lewis Sheffield
Title
General Manager
Phone
9125687171
Signed
2016-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lewis Sheffield
Formed
1938
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
36
Volunteers
0

Preparer

Firm
Nichols Cauley & Associates LLC
Address
1300 BELLEVUE AVENUE, DUBLIN, GA 31021-4152
Preparer
Cal Brantley CPA
Phone
4782751163
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Increase in membership fees, net 245. Retirement of patrons capital credits and other equity changes -600,312. Patronage capital allocated to members 2,364,486.”

Form 990, Part XII, Line 2C

“The board of directors and its designees assume responsibility for oversight of its financial audits and the selection of its independent auditors. The annual audit is performed on a fiscal year basis as of each july 31. This process has not changed since the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The notes to financial statements include a disclosure that states the corporation believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 430 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01310495
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01307619
IRS990/AccountsReceivableGrp/BOYAmt01628702
IRS990/AccountsReceivableGrp/EOYAmt01310913
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE THE BEST POSSIBLE ELECTRIC SERVICE TO ALL WHO DESIRE IT WITHIN THE SYSTEM SERVICE AREA AT THE LOWEST PRICE CONSISTENT WITH THE HIGHEST STANDARD OF SERVICE.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0255120
IRS990/AllOtherExpensesGrp/TotalAmt0255120
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/ProgramServicesAmt02364486
IRS990/BenefitsToMembersGrp/TotalAmt02364486
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LEWIS SHEFFIELD
IRS990/BooksInCareOfDetail/PhoneNum09125687171
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt026 WEST RAILROAD STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0ALAMO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030411
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt037930
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt038175
IRS990/CashNonInterestBearingGrp/BOYAmt0919335
IRS990/CashNonInterestBearingGrp/EOYAmt0142001
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0256060
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0256060
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0302956
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt035 SOUTH IRWINTON AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0MCRAE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0GA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd031055
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0MCKINNON INC
IRS990/ContractorCompensationGrp/ServicesDesc0SIDE TRIMMING
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt02364486
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0138950
IRS990/CYOtherExpensesAmt022600935
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt025082531
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt0256060
IRS990/CYTotalExpensesAmt025221481
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt025221481
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt01365000
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01545452
IRS990/DepreciationDepletionGrp/TotalAmt01545452
IRS990/Desc0TO PROVIDE THE BEST POSSIBLE ELECTRIC SERVICE TO ALL WHO DESIRE IT WITHIN THE SYSTEM SERVICE AREA AT THE LOWEST PRICE CONSISTENT WITH THE HIGHEST STANDARD OF SERVICE.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt036
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt025221481
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.35
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.81
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.65
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.65
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.77
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt56.85
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt66.21
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt73.04
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.06
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0863
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt11333
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2282
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt31451
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt41447
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt51006
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt6552
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt7941
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt8790
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt915618
IRS990/Form990PartVIISectionAGrp/PersonNm0CAREY LOCKE
IRS990/Form990PartVIISectionAGrp/PersonNm1JIM KNIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm2FRED GILDER
IRS990/Form990PartVIISectionAGrp/PersonNm3LARUE FOUNTAIN
IRS990/Form990PartVIISectionAGrp/PersonNm4GRANT ROWE
IRS990/Form990PartVIISectionAGrp/PersonNm5GEORGE BEST
IRS990/Form990PartVIISectionAGrp/PersonNm6WESLEY YAWN
IRS990/Form990PartVIISectionAGrp/PersonNm7JIMMY GRIMES
IRS990/Form990PartVIISectionAGrp/PersonNm8BENNY EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm9LEWIS SHEFFIELD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt015092
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt810298
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9106687
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR - PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR - VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR - SECRETARY/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9GENERAL MANAGER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01938
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt025221481
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/ProgramServicesAmt01182000
IRS990/InterestGrp/TotalAmt01182000
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0250945
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0213707
IRS990/InvestmentIncomeGrp/ExclusionAmt0138950
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0138950
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt06298769
IRS990/InvestmentsProgramRelatedGrp/EOYAmt06705550
IRS990/IRPDocumentCnt032
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt014071472
IRS990/LandBldgEquipBasisNetGrp/BOYAmt044998533
IRS990/LandBldgEquipBasisNetGrp/EOYAmt045950241
IRS990/LandBldgEquipCostOrOtherBssAmt060021713
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt024465274
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE THE BEST POSSIBLE ELECTRIC SERVICE TO ALL WHO DESIRE IT WITHIN THE SYSTEM SERVICE AREA AT THE LOWEST PRICE CONSISTENT WITH THE HIGHEST STANDARD OF SERVICE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt029442604
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt028942949
IRS990/NetAssetsOrFundBalancesBOYAmt018176888
IRS990/NetAssetsOrFundBalancesEOYAmt019941307
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0795160
IRS990/OtherAssetsTotalGrp/EOYAmt0757203
IRS990/OtherChangesInNetAssetsAmt01764419
IRS990/OtherExpensesGrp/Desc0COST OF POWER
IRS990/OtherExpensesGrp/Desc1DISTRIBUTION - MAINTENA
IRS990/OtherExpensesGrp/Desc2CONSUMER ACCOUNTS
IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE AND GENE
IRS990/OtherExpensesGrp/ProgramServicesAmt016728554
IRS990/OtherExpensesGrp/ProgramServicesAmt11250091
IRS990/OtherExpensesGrp/ProgramServicesAmt2966468
IRS990/OtherExpensesGrp/ProgramServicesAmt3673250
IRS990/OtherExpensesGrp/TotalAmt016728554
IRS990/OtherExpensesGrp/TotalAmt11250091
IRS990/OtherExpensesGrp/TotalAmt2966468
IRS990/OtherExpensesGrp/TotalAmt3673250
IRS990/OtherLiabilitiesGrp/BOYAmt04596457
IRS990/OtherLiabilitiesGrp/EOYAmt04887740
IRS990/OtherSourcesGrossIncomeAmt0756207
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LEWIS SHEFFIELD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/Desc0SALE OF ELECTRICITY
IRS990/ProgramServiceRevenueGrp/Desc1PATRONAGE & CAPITAL CREDITS
IRS990/ProgramServiceRevenueGrp/Desc2POLE ATTACHMENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3OTHER
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0494982
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1122275
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt024464697
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1577
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024464697
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1494982
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2122275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3577
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt01158365
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0130919
IRS990/PYOtherExpensesAmt023092847
IRS990/PYOtherRevenueAmt04078
IRS990/PYProgramServiceRevenueAmt024344832
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYSalariesCompEmpBnftPaidAmt0228617
IRS990/PYTotalExpensesAmt024479829
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt024479829
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt025082531
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt018138958
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt019903132
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0181353
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt114720
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2489898
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt33885304
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt4310024
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt5677591
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt6857
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt7277548
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt8550330
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt9102331
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt10210031
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt115563
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0PATRONAGE CAPITAL - OTHER ASSOC. ORGANIZATIONS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1MEMBERSHIP FEES - ASSOC. ORGANIZATIONS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2INVESTMENT IN NRUCFC CTCS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3PATRONAGE CAPITAL - OPC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4CONTRIBUTED CAPITAL - GTC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc5PATRONAGE CAPITAL - GTC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc6PATRONAGE CAPITAL - GSOC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc7PATRONAGE CAPITAL - GEC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc8PATRONAGE CAPITAL - GRESCO
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc9PATRONAGE CAPITAL - SEDC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc10PATRONAGE CAPITAL - NRUCFC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc11PATRONAGE CAPITAL - COBANK
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd3C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd4C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd5C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd6C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd7C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd8C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd9C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd10C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd11C
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt045950241
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014071472
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060021713
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02772074
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1968130
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2492095
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3655441
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED POSTRETIREMENT BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONSUMER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER ACCRUED LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED SALES, PROPERTY AND FRANCHISE TAXES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE NOTES TO FINANCIAL STATEMENTS INCLUDE A DISCLOSURE THAT STATES THE CORPORATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt045950241
IRS990ScheduleD/TotalBookValueProgramRltdAmt06705550
IRS990ScheduleD/TotalLiabilityAmt04887740
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS AND ENTITIES REQUESTING SERVICE ARE REQUIRED TO PAY A ONE-TIME $5 MEMBERSHIP FEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION HAS NINE MEMBERS OF ITS BOARD OF DIRECTORS. THE DIRECTORS SERVE THREE YEAR TERMS WITH THREE DIRECTOR TERMS EXPIRING EACH YEAR. A BOARD ELECTION IS HELD ANNUALLY IN CONJUCTION WITH THE CORPORATION'S ANNUAL MEETING. THE MEMBERS ARE THE ONLY ONES ALLOWED TO VOTE IN THE ANNUAL ELECTION OF BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS, SUCH AS CHANGES TO THE CORPORATION'S CORPORATE BY-LAWS, MUST BE PRESENTED TO AND APPROVED BY THE MEMBERS. GENERALLY, SUCH CHANGES, IF ANY, ARE PRESENTED AT THE CORPORATION'S ANNUAL MEMBER MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CORPORATION'S GOVERNING BODY, ITS BOARD OF DIRECTORS, APPOINTED A COMMITTEE OF DIRECTORS AND MANAGEMENT TO REVIEW THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COPORATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THIS POLICY THROUGH AN ANNUAL BOARD REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS INDEPENDENTLY REVIEW AND APPROVE THE GENERAL MANAGER'S PERFORMANCE AND COMPENSATION ANNUALLY. VARIOUS FACTORS ARE REVIEWED AS PART OF THIS PERFORMANCE EVALUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUCH INFORMATION IS AVAILABLE TO THE PUBLIC UPON RECEIPT OF A REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INCREASE IN MEMBERSHIP FEES, NET 245. RETIREMENT OF PATRONS CAPITAL CREDITS AND OTHER EQUITY CHANGES -600,312. PATRONAGE CAPITAL ALLOCATED TO MEMBERS 2,364,486.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF DIRECTORS AND ITS DESIGNEES ASSUME RESPONSIBILITY FOR OVERSIGHT OF ITS FINANCIAL AUDITS AND THE SELECTION OF ITS INDEPENDENT AUDITORS. THE ANNUAL AUDIT IS PERFORMED ON A FISCAL YEAR BASIS AS OF EACH JULY 31. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt054891444
IRS990/TotalAssetsEOYAmt055079615
IRS990/TotalAssetsGrp/BOYAmt054891444
IRS990/TotalAssetsGrp/EOYAmt055079615
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt025221481
IRS990/TotalFunctionalExpensesGrp/TotalAmt025221481
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036714556
IRS990/TotalLiabilitiesEOYAmt035138308
IRS990/TotalLiabilitiesGrp/BOYAmt036714556
IRS990/TotalLiabilitiesGrp/EOYAmt035138308
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018176888
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019941307
IRS990/TotalOtherCompensationAmt024283
IRS990/TotalProgramServiceExpensesAmt025221481
IRS990/TotalProgramServiceRevenueAmt025082531
IRS990/TotalReportableCompFromOrgAmt0231777
IRS990/TotalRevenueGrp/ExclusionAmt0756207
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024465274
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt025221481
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt054891444
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055079615
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 150
IRS990/USAddress/CityNm0ALAMO
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030411
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LOEMC.COM

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