Civic Intelligence

Jackson Energy Authority Benefits

990 • Fiscal year 2025 • EIN 58-1983420

Jul 01, 2024 to Jun 30, 2025 • Filed on Sep 09, 2025

250 N HighlandJackson, TN 38301

(731) 422-7500

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2025

Net Margin

20th percentile

-9.7%

Higher net margin than 20% of similar nonprofits.

2025 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

94th percentile

$294,727

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2025 filings • 501(c)9 • $5M-$10M nonprofits • Source year 2025

Asset Growth

9th percentile

-15%

Faster asset growth than 9% of similar nonprofits.

2025 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

72nd percentile

16%

Faster revenue growth than 72% of similar nonprofits.

2025 filings • 501(c)9 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$5,237,020

Down $892,892 (-15%) from 2024

Net Assets

Down

$5,237,020

Down $892,892 (-15%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Up

$9,189,762

Up $1,237,475 (+16%) from 2024

Expenses

Up

$10,082,654

Up $1,765,287 (+21%) from 2024

Net Income

Down

-$892,892

Down $527,812 (-145%) from 2024

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $1,112,634Liabilities 2010: $0Net Assets 2010: $1,112,6342010Assets 2011: $2,561,468Liabilities 2011: $0Net Assets 2011: $2,561,4682011Assets 2012: $4,068,164Liabilities 2012: $0Net Assets 2012: $4,068,1642012Assets 2013: $5,373,161Liabilities 2013: $0Net Assets 2013: $5,373,1612013Assets 2014: $7,187,244Liabilities 2014: $0Net Assets 2014: $7,187,2442014Assets 2015: $7,693,308Liabilities 2015: $0Net Assets 2015: $7,693,3082015Assets 2016: $8,775,190Liabilities 2016: $0Net Assets 2016: $8,775,1902016Assets 2017: $10,251,070Liabilities 2017: $0Net Assets 2017: $10,251,0702017Assets 2018: $8,488,466Liabilities 2018: $0Net Assets 2018: $8,488,4662018Assets 2019: $8,397,282Liabilities 2019: $0Net Assets 2019: $8,397,2822019Assets 2020: $9,250,071Liabilities 2020: $0Net Assets 2020: $9,250,0712020Assets 2021: $9,293,175Liabilities 2021: $0Net Assets 2021: $9,293,1752021Assets 2022: $8,539,572Liabilities 2022: $0Net Assets 2022: $8,539,5722022Assets 2023: $6,494,992Liabilities 2023: $0Net Assets 2023: $6,494,9922023Assets 2024: $6,129,912Liabilities 2024: $0Net Assets 2024: $6,129,9122024Assets 2025: $5,237,020Liabilities 2025: $0Net Assets 2025: $5,237,0202025

Highlighted filing

2025

Assets$5,237,020
Liabilities$0
Net Assets$5,237,020

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,201,2802010Expenses 2011: $5,390,2072011Expenses 2012: $5,814,9122012Expenses 2013: $6,030,1482013Revenue 2014: $8,172,908Expenses 2014: $6,358,825Net Income 2014: $1,814,0832014Revenue 2015: $7,660,288Expenses 2015: $7,154,224Net Income 2015: $506,0642015Revenue 2016: $8,148,424Expenses 2016: $7,066,542Net Income 2016: $1,081,8822016Revenue 2017: $7,954,458Expenses 2017: $6,478,578Net Income 2017: $1,475,8802017Revenue 2018: $4,864,564Expenses 2018: $6,627,168Net Income 2018: -$1,762,6042018Revenue 2019: $7,217,801Expenses 2019: $7,308,985Net Income 2019: -$91,1842019Revenue 2020: $7,562,089Expenses 2020: $6,709,300Net Income 2020: $852,7892020Revenue 2021: $7,629,452Expenses 2021: $7,586,348Net Income 2021: $43,1042021Revenue 2022: $8,659,868Expenses 2022: $9,413,471Net Income 2022: -$753,6032022Revenue 2023: $7,713,161Expenses 2023: $9,757,778Net Income 2023: -$2,044,6172023Revenue 2024: $7,952,287Expenses 2024: $8,317,367Net Income 2024: -$365,0802024Revenue 2025: $9,189,762Expenses 2025: $10,082,654Net Income 2025: -$892,8922025

Highlighted filing

2025

Revenue$9,189,762
Expenses$10,082,654
Net Income-$892,892
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 9, 2025
Return Version
2024v5.2
Gross Receipts
$9,189,762
Mission and Program Overview

Mission

Purpose of this organization is to provide benefits for the employees of jackson energy authority.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$6,129,912$5,237,020▼ $892,892
Rtn Earn Endowment Incm Other Fnds$6,129,912$5,237,020▼ $892,892
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$6,129,912$5,237,020▼ $892,892
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,129,912$5,237,020▼ $892,892
Total Liabilities and Net Assets / Fund Balance$6,129,912$5,237,020▼ $892,892
Compensation and Service Providers

Employees

NameTitleOtherTotal
Julia LesterBenefits Committee$140,078$140,078
Alex TaylorBenefits Committee$126,417$126,417
Zach WadleyBenefits Committee$113,682$113,682
Judy HensleyBenefits Committee$47,593$47,593

Board Members and Trustees

NameTitle
Monte CooperJEA President/CEO
Ben LovinsJEA Sr VP
Braxton WilliamsJEA Sr VP
Rowland FisherJEA Sr VP
Steve RaperJEA Sr VP
Ted AustinJEA Sr VP
Michael BaughnJEA Sr VP/Benefits Committee
Robert MullinsJEA Sr VP/Benefits Committee
Mechele WilliamsJEA Sr VP/CFO
Matthew CoffmanJEA VP/Benefits Committee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,034,942
Investment Income
$154,820
Other Revenue
$0
Change in Net Assets
$-892,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,680
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$10,080,974--$10,080,974
Other Expenses$720--$720
Total Functional Expenses$10,082,654$0$0$10,082,654
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 3

The Jackson Energy Authority Benefits Program was established by the Employer (Jackson Energy Authority or JEA) "for the purpose of establishing a voluntary employee's beneficiary association... to provide eligible employees and their dependents and designated beneficiaries with certain benefits as the Employer may from time to time determine to provide under the Program." The Employer has the "absolute right at any time and from time to time, by action of the Board (of Directors), and in the sole and absolute discretion of the Board, to modify or amend this Program..." The Board has the exclusive responsibility to appoint and remove the Plan Administrator, the Trustee, any Insurer, and the members of the Employee Benefits Committee (key employees); to make changes to the design of benefits provided under terms of the Program; to authorize an Employer to join the Program; and to establish a funding policy. The Board and the Officers of the Employer are authorized to amend and terminate the Program and its related Trust and to appoint or remove any Insurer. The Employee Benefits Committee is the plan adminstrator and as such is in charge of the adminstration of the Benefits Program.

Form 990, Part VI, Section B, line 11B

CFO reviews information contained in Form 990 before filing.

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

All key employees, officers, and directors have to review and sign a statement annually indicating whether or not they have any conflicts of interest. If conflicts exist then they are documented and dealt with appropriately.

Form 990, Part VI, Section C, line 19

Documents are available to the public under written request.

Filing and Contact Details

Filer

Filer Name
Jackson Energy Authority
EIN
58-1983420
Phone
7314227500
Address
250 N Highland, Jackson, TN 38301

Signing Officer

Name
Monte Cooper
Title
JEA Pres-CEO
Phone
7314227500
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monte Cooper
Formed
1991
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
ATA Advisory LLC
Address
227 Oil Well Road, Jackson, TN 38305
Preparer
Stephen Eldridge
Phone
7314278571
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IRS990/Form990PartVIISectionAGrp/TitleTxt3JEA Sr VP/Benefits Committee
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount90
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt90
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt90
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt016195
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt115655
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt217759
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt315825
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt618681
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt717780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt817110
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt917309
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt50
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt60
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt70
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt80
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt90
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Monte Cooper
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Steve Raper
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Ben Lovins
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3Mechele Williams
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4Braxton Williams
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5Rowland Fisher
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6Ted Austin
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm7Michael Baughn
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm8Robert Mullins
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm9Matthew Coffman
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0JEA President/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1JEA Sr VP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2JEA Sr VP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3JEA Sr VP/CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4JEA Sr VP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt5JEA Sr VP

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$0.00$5.24$9.19$10.1$0.89
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.13$0.00$6.13$7.95$8.32$0.37
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.49$0.00$6.49$7.71$9.76$2.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.54$0.00$8.54$8.66$9.41$0.75
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.29$0.00$9.29$7.63$7.59$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.25$0.00$9.25$7.56$6.71$0.85
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.40$0.00$8.40$7.22$7.31$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.49$0.00$8.49$4.86$6.63$1.76
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$0.00$10.3$7.95$6.48$1.48
2016Detailed filing. Detailed filing data is available for this year.$8.78$0.00$8.78$8.15$7.07$1.08
2015Detailed filing. Detailed filing data is available for this year.$7.69$0.00$7.69$7.66$7.15$0.51
2014Detailed filing. Detailed filing data is available for this year.$7.19$0.00$7.19$8.17$6.36$1.81
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$0.00$5.37$6.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.00$4.07$5.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.00$2.56$5.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$7.20
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