Civic Intelligence

Upson Electric Membership Corporation

EIN 58-0470783 • 501(c)12 • Thomaston, GA

Profile

To provide the best possible electric service to all who desire it within the system area at a reasonable cost consistent with the highest standards of service.

PO Box 31Thomaston, GA 30286

www.upsonemc.com

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.33x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.75x

Higher debt load relative to revenue than 21% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Net Margin

34th percentile

0.0%

Higher net margin than 34% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$366,411

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Asset Growth

83rd percentile

9.9%

Faster asset growth than 83% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

1.6%

Faster revenue growth than 37% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$40,956,526

Up $2,178,520 (+5.6%) from 2022

Liabilities

Down

$12,814,128

Down $469,292 (-3.5%) from 2022

Net Assets

Up

$28,142,398

Up $2,647,812 (+10%) from 2022

Operations
Liabilities / Revenue21st percentileNet Margin34th percentile

Revenue

Up

$19,627,419

Up $1,168,775 (+6.3%) from 2022

Expenses

Up

$19,627,419

Up $1,168,775 (+6.3%) from 2022

Net Income

Flat

$0

Flat from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$60M$40M$20M$0Assets 2011: $30,582,188Liabilities 2011: $15,331,732Net Assets 2011: $15,250,4562011Assets 2012: $31,326,641Liabilities 2012: $15,319,298Net Assets 2012: $16,007,3432012Assets 2013: $31,958,072Liabilities 2013: $15,625,940Net Assets 2013: $16,332,1322013Assets 2014: $34,240,035Liabilities 2014: $16,765,987Net Assets 2014: $17,474,0482014Assets 2015: $37,001,743Liabilities 2015: $18,322,298Net Assets 2015: $18,679,4452015Assets 2016: $36,582,369Liabilities 2016: $16,038,315Net Assets 2016: $20,544,0542016Assets 2017: $35,036,273Liabilities 2017: $13,497,339Net Assets 2017: $21,538,9342017Assets 2018: $35,639,706Liabilities 2018: $12,664,324Net Assets 2018: $22,975,3822018Assets 2019: $36,432,376Liabilities 2019: $11,998,621Net Assets 2019: $24,433,7552019Assets 2020: $38,239,024Liabilities 2020: $12,365,702Net Assets 2020: $25,873,3222020Assets 2021: $38,150,316Liabilities 2021: $12,140,967Net Assets 2021: $26,009,3492021Assets 2022: $38,778,006Liabilities 2022: $13,283,420Net Assets 2022: $25,494,5862022Assets 2023: $40,956,526Liabilities 2023: $12,814,128Net Assets 2023: $28,142,3982023

Highlighted filing

2023

Assets$40,956,526
Liabilities$12,814,128
Net Assets$28,142,398
Open 2023 Filing

Operations Trend

Revenue Growth37th percentile

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

$20M$15M$10M$5.0M$0Revenue 2011: $15,383,099Expenses 2011: $15,383,099Net Income 2011: $02011Revenue 2012: $14,798,492Expenses 2012: $14,798,492Net Income 2012: $02012Revenue 2013: $14,860,194Expenses 2013: $14,860,194Net Income 2013: $02013Revenue 2014: $16,218,905Expenses 2014: $16,218,905Net Income 2014: $02014Revenue 2015: $15,280,879Expenses 2015: $15,280,879Net Income 2015: $02015Revenue 2016: $15,515,701Expenses 2016: $15,515,701Net Income 2016: $02016Revenue 2017: $15,371,329Expenses 2017: $15,371,329Net Income 2017: $02017Revenue 2018: $16,455,940Expenses 2018: $16,455,940Net Income 2018: $02018Revenue 2019: $16,304,283Expenses 2019: $16,304,283Net Income 2019: $02019Revenue 2020: $15,683,890Expenses 2020: $15,683,890Net Income 2020: $02020Revenue 2021: $15,452,555Expenses 2021: $15,452,555Net Income 2021: $02021Revenue 2022: $18,458,644Expenses 2022: $18,458,644Net Income 2022: $02022Revenue 2023: $19,627,419Expenses 2023: $19,627,419Net Income 2023: $02023

Highlighted filing

2023

Revenue$19,627,419
Expenses$19,627,419
Net Income$0
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$40,956,526
Liabilities
$12,814,128
Net assets
$28,142,398
Revenue
$19,627,419
Expenses
$19,627,419
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$41.0$12.8$28.1$19.6$19.6$0.00
2022Summary only. Only limited summary data is available for this year.$38.8$13.3$25.5$18.5$18.5$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.2$12.1$26.0$15.5$15.5$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.2$12.4$25.9$15.7$15.7$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.4$12.0$24.4$16.3$16.3$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.6$12.7$23.0$16.5$16.5$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.0$13.5$21.5$15.4$15.4$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.6$16.0$20.5$15.5$15.5$0.00
2015Summary only. Only limited summary data is available for this year.$37.0$18.3$18.7$15.3$15.3$0.00
2014Summary only. Only limited summary data is available for this year.$34.2$16.8$17.5$16.2$16.2$0.00
2013Summary only. Only limited summary data is available for this year.$32.0$15.6$16.3$14.9$14.9$0.00
2012Summary only. Only limited summary data is available for this year.$31.3$15.3$16.0$14.8$14.8$0.00
2011Summary only. Only limited summary data is available for this year.$30.6$15.3$15.3$15.4$15.4$0.00
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 3, 2018
Return Version
2017v2.3
Gross Receipts
$15,371,329
Mission and Program Overview

Mission

To provide the best possible electric service to all who desire it within the system area at a reasonable cost consistent with the highest standards of service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$20,509,924$21,504,584▲ $994,660
Land, Buildings, and Equipment, Net$17,391,932$17,985,830▲ $593,898
Investments Program Related$6,343,024$6,601,003▲ $257,979
Savings and Temporary Cash Investments$8,361,498$4,940,050▼ $3,421,448
Prepaid Expenses and Deferred Charges$2,134,143$3,531,105▲ $1,396,962
Accounts Receivable$1,185,977$1,283,126▲ $97,149
Cash and Non-Interest-Bearing Accounts$742,339$502,992▼ $239,347
Other Notes and Loans Receivable, Net$182,292--
Inventories for Sale or Use$201,955$134,584▼ $67,371
Cap Stk Tr Prin Current Funds$34,130$34,350▲ $220
Total Assets$36,582,369$35,036,273▼ $1,546,096
Other Assets Total$39,209$57,583▲ $18,374
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,999,931$10,003,422▼ $1,996,509
Other Liabilities$2,786,016$2,546,982▼ $239,034
Accounts Payable and Accrued Expenses$1,252,368$946,935▼ $305,433
Total Liabilities$16,038,315$13,497,339▼ $2,540,976
Net Assets / Fund Balance
Total Net Assets Fund Balance$20,544,054$21,538,934▲ $994,880
Total Liabilities and Net Assets / Fund Balance$36,582,369$35,036,273▼ $1,546,096

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,495,856$10,396,418$27,892,274
Buildings$409,289$423,619$832,908
Land$80,685-$80,685
Investment Program Related Org$2,914--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Neal TricePresident &FT$173,626$43,552$217,178
Neal TricePresident & CEO-$171,490$54,662$217,178
Ronnie M HendricksSecretary/tr-$24,019-$24,019
Kenny CogginsDirector-$18,472-$18,472
Ronald VanhoutenDirector-$16,424-$16,424
Walter E HammondVice Chairma-$13,599-$13,599
J Bradford WrightDirector-$13,524-$13,524
Rapheal BrumbeloeChairmanPT$8,400-$8,400
Lorenzo Wilder SrDirector-$7,900-$7,900

Highest Paid Contractors

ContractorServicesLocationCompensation
Harper's Tree ServiceRow Contractor816 HICKMAN FORK ROAD, Thomaston, GA 30286$619,463
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,863,996
Investment Income
$498,100
Other Revenue
$9,233
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,616,603
Salaries, Compensation, and Employee Benefits$319,517
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$1,435,209--$1,435,209
Depreciation Depletion$867,204--$867,204
Interest$557,232--$557,232
All Other Expenses$522,910--$522,910
Other Expenses$511,513--$511,513
Current Officers, Directors, Trustees, and Key Employees$319,517--$319,517
Total Functional Expenses$15,371,329$0$0$15,371,329
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
Accum Prov for Pensions & Benefits$1,564,704
Consumer Deposits$964,425
Deferred Credits$17,853
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, Page 6, Part VI, Line 6

“The cooperative has members as provided for in its bylaws which are included as a part of this return.”

Form 990, Page 6, Part VI, Line 7A

“The cooperative has members who elect members of the governing body as provided for in its bylaws which are included as a part of this return.”

Form 990, Page 6, Part VI, Line 7B

“Certain decisions of the governing body are subject to approval by members as provided for in its bylaws which are included as a part of this return.”

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

“Form 990 is reviewed by the board as provided for in the cooperative's policy which is included as a part of this return.”

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

“The cooperative regularly and consistently monitors and enforces compliance with their conflict of interest policy as provided for in its policy which is included as a part of this return.”

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

“Compensation for the ceo is reviewed and approved through the use of a performance review conducted by the member-elected board.”

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

“Compensation for the key employees is reviewed and approved through the use of a performance review conducted by the ceo.”

Form 990, Page 6, Part VI, Line 19

“The cooperative makes its bylaws, conflict of interest policy and financial statements available to the public as part of its form 990. The form 990 is available upon request as reflected in part vi, section c, line 18.”

Filing and Contact Details

Filer

Filer Name
Upson Electric Membership
EIN
58-0470783
Phone
7066475475
Address
PO BOX 31, THOMASTON, GA 30286

Signing Officer

Name
Neal Trice
Title
President & CEO
Phone
7066475475
Signed
2018-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Neal Trice
Formed
1937
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
24

Preparer

Firm
Mcnair Mclemore Middlebrooks & Co LLC
Address
POST OFFICE BOX ONE, MACON, GA 31202-0001
Preparer
Bryan a Isgett
Phone
4787466277
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Patronage capital credits 1,435,209 membership fees 220 retired capital credits gains -5,916 capital credits retirements -516,325 other comprehensive income 81,692 total 994,880”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“The corporation's records are maintained in accordance with the uniform system of accounts prescribed by the federal energy regulatory commission (18cfr.part 101) as modified and adopted by the rural utilities service(rus) in 7.cfr.1767. Those practices utilize allocation of certain expenses based on labor charges or other allocation bases. As a result, it would require significant effort to break out expenses in the functional categories provided for on the statement of functional expenses. Management has opted to classify its expenses on part ix of the form 990 in the same manner it reports its financial results to lenders, regulators and its member-owners.”

Raw XML AppendixShowing 400 of 416 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
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt11117115
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1PATRONAGE CAP GTC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2PATRONAGE CAP GRESCO
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3PATRONAGE CAP NRUCFC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4PATRONAGE CAP SMARR
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc5PATRONAGE CAP SEDC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc6PATRONAGE CAP FEDERATED
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc7OTHER INVESTMENTS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONSUMER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED CREDITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION'S RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED BY THE FEDERAL ENERGY REGULATORY COMMISSION (18CFR.PART 101) AS MODIFIED AND ADOPTED BY THE RURAL UTILITIES SERVICE(RUS) IN 7.CFR.1767. THOSE PRACTICES UTILIZE ALLOCATION OF CERTAIN EXPENSES BASED ON LABOR CHARGES OR OTHER ALLOCATION BASES. AS A RESULT, IT WOULD REQUIRE SIGNIFICANT EFFORT TO BREAK OUT EXPENSES IN THE FUNCTIONAL CATEGORIES PROVIDED FOR ON THE STATEMENT OF FUNCTIONAL EXPENSES. MANAGEMENT HAS OPTED TO CLASSIFY ITS EXPENSES ON PART IX OF THE FORM 990 IN THE SAME MANNER IT REPORTS ITS FINANCIAL RESULTS TO LENDERS, REGULATORS AND ITS MEMBER-OWNERS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleD/TotalBookValueProgramRltdAmt06601003
IRS990ScheduleD/TotalLiabilityAmt02546982
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt034578
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0NEAL TRICE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COOPERATIVE HAS MEMBERS AS PROVIDED FOR IN ITS BYLAWS WHICH ARE INCLUDED AS A PART OF THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COOPERATIVE HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AS PROVIDED FOR IN ITS BYLAWS WHICH ARE INCLUDED AS A PART OF THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS AS PROVIDED FOR IN ITS BYLAWS WHICH ARE INCLUDED AS A PART OF THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE BOARD AS PROVIDED FOR IN THE COOPERATIVE'S POLICY WHICH IS INCLUDED AS A PART OF THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COOPERATIVE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY AS PROVIDED FOR IN ITS POLICY WHICH IS INCLUDED AS A PART OF THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED THROUGH THE USE OF A PERFORMANCE REVIEW CONDUCTED BY THE MEMBER-ELECTED BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION FOR THE KEY EMPLOYEES IS REVIEWED AND APPROVED THROUGH THE USE OF A PERFORMANCE REVIEW CONDUCTED BY THE CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE COOPERATIVE MAKES ITS BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AS PART OF ITS FORM 990. THE FORM 990 IS AVAILABLE UPON REQUEST AS REFLECTED IN PART VI, SECTION C, LINE 18.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PATRONAGE CAPITAL CREDITS 1,435,209 MEMBERSHIP FEES 220 RETIRED CAPITAL CREDITS GAINS -5,916 CAPITAL CREDITS RETIREMENTS -516,325 OTHER COMPREHENSIVE INCOME 81,692 TOTAL 994,880
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NEAL TRICE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
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ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPSON ELECTRIC MEMBERSHIP
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0UPSO
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ReturnHeader/Filer/PhoneNum07066475475
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DE624E79D3FDB7B117F78ADC73FB33944D56C78F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.175.202.218
ReturnHeader/FilingSecurityInformation/IPDt02018-10-03

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