Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
Smarr Emc
EIN 58-2423010 • 501(c)12 • Tucker, GA
Profile
To furnish electrical energy and service; to assist its 35 Georgia EMC members in the efficient and economical use of energy; See full mission statement on Sch O.To furnish electrical energy and service; to assist its 35 Georgia EMC members in the efficient and economical use of energy; to engage in research and to promote and develop energy conservation and sources and methods of conserving, producing, converting and delivering energy; and to engage in any lawful act or activity necessary or convenient to effect the foregoing purposes.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.42x
Liabilities / Revenue
26th percentile
Higher debt load relative to revenue than 26% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Up$90,186,493
Up $4,771,161 (+5.6%) from 2023
Liabilities
Up$37,545,274
Up $3,271,161 (+9.5%) from 2023
Net Assets
Up$52,641,219
Up $1,500,000 (+2.9%) from 2023
Revenue
Down$40,969,608
Down $6,007,033 (-13%) from 2023
Expenses
Down$39,469,608
Down $4,507,033 (-10%) from 2023
Net Income
Down$1,500,000
Down $1,500,000 (-50%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $90,186,493
- Liabilities
- $37,545,274
- Net assets
- $52,641,219
- Revenue
- $40,969,608
- Expenses
- $39,469,608
- Net income
- $1,500,000
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $40,969,608
Mission and Program Overview
Mission
To furnish electrical energy and service; to assist its 35 Georgia EMC members in the efficient and economical use of energy; See full mission statement on Sch O.To furnish electrical energy and service; to assist its 35 Georgia EMC members in the efficient and economical use of energy; to engage in research and to promote and develop energy conservation and sources and methods of conserving, producing, converting and delivering energy; and to engage in any lawful act or activity necessary or convenient to effect the foregoing purposes.
Generation of electricty for members cooperatives
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $46,554,370 | $48,054,370 | ▲ $1,500,000 |
| Investments Program Related | $31,632,985 | $37,898,707 | ▲ $6,265,722 |
| Land, Buildings, and Equipment, Net | $21,030,865 | $19,717,523 | ▼ $1,313,342 |
| Cash and Non-Interest-Bearing Accounts | $7,160,527 | $9,159,228 | ▲ $1,998,701 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $4,586,674 | $4,586,674 | → $0 |
| Accounts Receivable | $1,934,971 | $2,127,830 | ▲ $192,859 |
| Cap Stk Tr Prin Current Funds | $175 | $175 | → $0 |
| Total Assets | $85,415,332 | $90,186,493 | ▲ $4,771,161 |
| Other Assets Total | $23,655,984 | $21,283,205 | ▼ $2,372,779 |
| Liabilities | |||
| Deferred Revenue | $22,879,353 | $27,644,383 | ▲ $4,765,030 |
| Accounts Payable and Accrued Expenses | $11,394,760 | $9,900,891 | ▼ $1,493,869 |
| Total Liabilities | $34,274,113 | $37,545,274 | ▲ $3,271,161 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $51,141,219 | $52,641,219 | ▲ $1,500,000 |
| Total Liabilities and Net Assets / Fund Balance | $85,415,332 | $90,186,493 | ▲ $4,771,161 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $18,897,625 | $263,258,495 | $282,156,120 |
| Land | $819,898 | - | $819,898 |
| Investment Program Related Org | $29,759,040 | - | - |
| Other Assets Org | $66,192 | - | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Danny Nichols | Director |
| Edward M Brinson Jr | Director |
| Gary A Miller | Director |
| Randy Crenshaw | Director |
| Shaun Mock | Director |
| William F Ussery | Assistant Secretary |
| Michelle Crane | Secretary |
| Elizabeth B Higgins | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Oglethorpe Power Corporation | Mgt and Financial Services | 2100 East Exchange Place, Tucker, GA 30084 | $464,651 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $40,955,903
- Investment Income
- $13,705
- Other Revenue
- $0
- Change in Net Assets
- $1,500,000
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $40,969,608
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $40,969,608
- Total Revenue per Form 990
- $40,969,608
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $39,469,608 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $3,212,087 |
| Other Expenses | - | - | - | $744,139 |
| Total Functional Expenses | $0 | $0 | $0 | $39,469,608 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $39,469,608 |
| Total Expenses per Audited Statements | $39,469,608 |
| Total Expenses per Form 990 | $39,469,608 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Audit committee
- 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
- Yes
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI
“Part VI, Section B, Line 16a Oglethorpe Power Corporation, a taxable cooperative (60%) and the organization (40%) are co-owners in CT Parts, LLC, which is treated as a partnership for tax purposes.”
Form 990, Part VI, Section A, line 2
“Three of the officers, Elizabeth Higgins, Michelle Crane, and William Ussery, are employees of Oglethorpe Power Corporation. Elizabeth Higgins and William Ussery also serve on the Board of Directors for Oglethorpe Power Corporation, thus creating a business relationship. They are not voting members of the governing body.”
Form 990, Part VI, Section A, line 3
“Oglethorpe Power Corporation provides management services and financial services to the corporation through two management services agreements and two financial services agreements. One of the management services agreements and one of the financial services agreements is associated with the corporation's Sewell Creek Energy Facility. The other two agreements are associated with the corporation's Smarr Energy Facility. The Board of Directors of the corporation oversee compliance with the terms of these agreements. As listed in Part VI, Section A, Elizabeth Higgins and William Ussery are officers of both Smarr EMC and Oglethorpe Power Corporation. However, they are not paid any compensation for the services they perform for Smarr EMC.”
Form 990, Part VI, Section A, line 6
“The corporation has members as provided for in its bylaws.”
Form 990, Part VI, Section A, line 7A
“The corporation has members who elect members of the governing body as provided for in its bylaws.”
Form 990, Part VI, Section A, line 7B
“Certain governance decisions for the corporation are reserved to (or subject to approval by) members as provided for in its bylaws.”
Form 990, Part VI, Section A, line 8B
“The governing body of the organization maintains written documentation of meetings held.”
Form 990, Part VI, Section B, line 11B
“After preparation and review, the return is sent electronically to all officers and board members of Smarr EMC. The return is filed after review by the officers and directors.”
Form 990, Part VI, Section B, line 12C
“The corporation regularly and consistently monitors and enforces compliance with its conflict of interest policy as provided for in its policy.”
Form 990, Part VI, Section C, line 19
“Smarr's governing documents and conflict of interest policy are made available to the public via the internet as well as upon request. The financial statements are available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Smarr EMC
- EIN
- 58-2423010
- Phone
- 7702707765
- Address
- 2100 East Exchange Place, Tucker, GA 30084
Signing Officer
- Name
- Elizabeth Higgins
- Title
- Treasurer
- Phone
- 7702707660
- Signed
- 2025-11-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Elizabeth Higgins
- Formed
- 1998
- Legal Domicile
- Ga
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Oglethorpe Power Corporation
- Address
- 2100 East Exchange Place, Tucker, GA 30084
- Preparer
- Brooke Billa
- Phone
- 7702707765
Supplemental Narrative
Additional Explanations
Form 990 Part XII, Line 2C:
“The organization did not change either its oversight process or selection process during the tax year.”
Raw XML Appendix361 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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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9900891 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1934971 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2127830 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Generation of electricty for members cooperatives |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Oglethorpe Power Corporation |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7702707765 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2100 East Exchange Place |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Tucker |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30084 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 175 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 175 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 7160527 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 9159228 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
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| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Mgt and Financial Services |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherExpensesAmt | 0 | 39469608 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 40955903 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1500000 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 39469608 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 40969608 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 22879353 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 27644383 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3212087 |
| IRS990/Desc | 0 | Smarr EMC was incorporated on October 23, 1998 under the Georgia Electric Membership Corporation Act, and operates as a membership cooperative. Smarr EMC has 35 members, each of which is an electric distribution cooperative that operates on a cooperative basis and qualifies as an exempt like organization under section 501(c)(12)(A) of the the Internal Revenue Code of 1986 as amended. Each of the members provides retail electric service on a not-for-profit basis to residential, commercial and industrial customer within a specific geographic area of Georgia. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Shaun Mock |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Edward M Brinson Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Gary A Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Danny Nichols |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Randy Crenshaw |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Elizabeth B Higgins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Michelle Crane |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | William F Ussery |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Assistant Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 40969608 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 13705 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 13705 |
| IRS990/InvestmentInJointVentureInd | 0 | 1 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 31632985 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 37898707 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 263258495 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 21030865 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 19717523 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 282976018 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 40955903 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To furnish electrical energy and service; to assist its 35 Georgia EMC members in the efficient and economical use of energy; See full mission statement on Sch O.To furnish electrical energy and service; to assist its 35 Georgia EMC members in the efficient and economical use of energy; to engage in research and to promote and develop energy conservation and sources and methods of conserving, producing, converting and delivering energy; and to engage in any lawful act or activity necessary or convenient to effect the foregoing purposes. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 51141219 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 52641219 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 23655984 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 21283205 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Fuel |
| IRS990/OtherExpensesGrp/Desc | 1 | Production Expense |
| IRS990/OtherExpensesGrp/Desc | 2 | Taxes |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25701609 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9811773 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 744139 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 13705 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 4586674 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 4586674 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Elizabeth Higgins |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Sale of Electricity to |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 40955903 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 40955903 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 185017 |
| IRS990/PYOtherExpensesAmt | 0 | 43976641 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
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| IRS990/PYTotalRevenueAmt | 0 | 46976641 |
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| IRS990/ReportOtherAssetsInd | 0 | 1 |
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| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | Investments in Associated Organizations |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | Long-Term Investments |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 66192 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Contruction Work in Progress |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Materials and Supplies |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Other Miscellaneous Assets |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | Regulatory Assets |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Part VI, Section B, Line 16a Oglethorpe Power Corporation, a taxable cooperative (60%) and the organization (40%) are co-owners in CT Parts, LLC, which is treated as a partnership for tax purposes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Three of the officers, Elizabeth Higgins, Michelle Crane, and William Ussery, are employees of Oglethorpe Power Corporation. Elizabeth Higgins and William Ussery also serve on the Board of Directors for Oglethorpe Power Corporation, thus creating a business relationship. They are not voting members of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Oglethorpe Power Corporation provides management services and financial services to the corporation through two management services agreements and two financial services agreements. One of the management services agreements and one of the financial services agreements is associated with the corporation's Sewell Creek Energy Facility. The other two agreements are associated with the corporation's Smarr Energy Facility. The Board of Directors of the corporation oversee compliance with the terms of these agreements. As listed in Part VI, Section A, Elizabeth Higgins and William Ussery are officers of both Smarr EMC and Oglethorpe Power Corporation. However, they are not paid any compensation for the services they perform for Smarr EMC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The corporation has members as provided for in its bylaws. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The corporation has members who elect members of the governing body as provided for in its bylaws. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Certain governance decisions for the corporation are reserved to (or subject to approval by) members as provided for in its bylaws. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The governing body of the organization maintains written documentation of meetings held. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | After preparation and review, the return is sent electronically to all officers and board members of Smarr EMC. The return is filed after review by the officers and directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The corporation regularly and consistently monitors and enforces compliance with its conflict of interest policy as provided for in its policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Smarr's governing documents and conflict of interest policy are made available to the public via the internet as well as upon request. The financial statements are available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The organization did not change either its oversight process or selection process during the tax year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990 Part XII, Line 2c: |
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| IRS990/USAddress/CityNm | 0 | Tucker |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Elizabeth Higgins |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7702707660 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SMAR |
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| ReturnHeader/Filer/PhoneNum | 0 | 7702707765 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2100 East Exchange Place |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Tucker |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30084 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 581211925 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Oglethorpe Power Corporation |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2100 East Exchange Place |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Tucker |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30084 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7702707765 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Brooke Billa |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T13:48:00-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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