Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Balance Sheet
Assets
Up$56,825
Up $2,536 (+4.7%) from 2023
Net Assets
$56,825
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$89,700
Up $28 (+0.0%) from 2023
Expenses
Down$96,252
Down $3,072 (-3.1%) from 2023
Net Income
Up-$6,552
Up $3,100 (+32%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 29, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $89,700
Mission and Program Overview
Mission
CHARITABLE DISBURSEMENTS
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE PURPOSE OF THE TRUST IS TO ACCUMULATE AND DISBURSE FUNDS FOR CHARITABLE PURPOSES IN THE SERVICE AREA OF AMICALOLA EMC. | $96,252 | $96,252 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DOUG CALDWELL | Chairman | - | $0 | - | - |
| TIM INGRAM | Vice Chairma | - | $0 | - | - |
| LANIER SWAFFORD | Secretary | - | $0 | - | - |
| EDGAR LAND | Treasurer | - | $0 | - | - |
| TOMMY ALLISON | Director | - | $0 | - | - |
| LEE LOWMAN | Director | - | $0 | - | - |
| JOANN VICK | Director | - | $0 | - | - |
| BRITT MASSEY | Director | - | $0 | - | - |
| ZACHARY CAGLE | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Amicalola Emc Trust Inc
- EIN
- 58-6383300
- Phone
- 7062535200
- Address
- 544 HIGHWAY 515 SOUTH, JASPER, GA 30143
Signing Officer
- Name
- Todd Payne
- Title
- CEO - Amicalola Emc
- Phone
- 7066926471
- Signed
- 2026-03-29
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Mcnair Mclemore Middlebrooks & Co LLC
- Address
- POST OFFICE BOX ONE, MACON, GA 31202-0001
- Preparer
- William R Rountree
- Phone
- 4787466277
Supplemental Narrative
Additional Explanations
Form 990-ez
“Website: https://www.amicalolaemc.com/my-community/operation-round-up/”
Form 990-ez, Part I, Line 10
“Cash contribution: 43,950”
Form 990-ez, Part II, Line 24
“Accounts receivable 6,122 5,923 total 6,122 5,923”
Form 990-ez, Part III
“The foundation receives in-kind donations of labor and related expenses from amicalola electric membership corporation, an affiliate of the foundation. Donations in-kind totaled 2,701 and 5,061 for the years ended december 31, 2025 and 2024, respectively. Based on the form's instructions, these donations are not included in income or expenses for the purposes of form 990-ez.”
Form 990-ez, Part V
“(a) the organization did not receive any funds, directly or indirectly, to pay premiums on a personal benefit contract. (b) the organization did not pay premiums, directly or indirectly, on a personal benefit contract.”
Raw XML Appendix159 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | PENELOPE MARSHALL AMICALOLA EMC |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7062535200 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 544 HIGHWAY 515 SOUTH |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | JASPER |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30143 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 57255 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 50902 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 89588 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6552 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 63377 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 56825 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 96252 |
| IRS990EZ/GrossReceiptsAmt | 0 | 89700 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 112 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 63377 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 56825 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 63377 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 56825 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | DOUG CALDWELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TIM INGRAM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LANIER SWAFFORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | EDGAR LAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TOMMY ALLISON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | LEE LOWMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | JOANN VICK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | BRITT MASSEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | ZACHARY CAGLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE CHAIRMA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6122 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 5923 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CHARITABLE DISBURSEMENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE PURPOSE OF THE TRUST IS TO ACCUMULATE AND DISBURSE FUNDS FOR CHARITABLE PURPOSES IN THE SERVICE AREA OF AMICALOLA EMC. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 96252 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 96252 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 96252 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 96252 |
| IRS990EZ/TotalRevenueAmt | 0 | 89700 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | SEE SCHEDULE O |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 89588 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 101228 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 89541 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 88742 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 87480 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 456579 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 112 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 107 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 131 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 89 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 70 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 509 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99890 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 456579 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 89588 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 101228 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 89541 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 88742 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 87480 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 456579 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 457088 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WEBSITE: HTTPS://WWW.AMICALOLAEMC.COM/MY-COMMUNITY/OPERATION-ROUND-UP/ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CASH CONTRIBUTION: 43,950 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 6,122 5,923 TOTAL 6,122 5,923 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FOUNDATION RECEIVES IN-KIND DONATIONS OF LABOR AND RELATED EXPENSES FROM AMICALOLA ELECTRIC MEMBERSHIP CORPORATION, AN AFFILIATE OF THE FOUNDATION. DONATIONS IN-KIND TOTALED 2,701 AND 5,061 FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024, RESPECTIVELY. BASED ON THE FORM'S INSTRUCTIONS, THESE DONATIONS ARE NOT INCLUDED IN INCOME OR EXPENSES FOR THE PURPOSES OF FORM 990-EZ. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | (A) THE ORGANIZATION DID NOT RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. (B) THE ORGANIZATION DID NOT PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART V |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TODD PAYNE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO - AMICALOLA EMC |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7066926471 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMICALOLA EMC TRUST INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMIC |
| ReturnHeader/Filer/EIN | 0 | 586383300 |
| ReturnHeader/Filer/PhoneNum | 0 | 7062535200 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 544 HIGHWAY 515 SOUTH |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JASPER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30143 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 581094351 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | POST OFFICE BOX ONE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MACON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 312020001 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4787466277 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM R ROUNTREE |
| ReturnHeader/ReturnTs | 0 | 2026-03-31T08:52:55-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $56,825
- Liabilities
- -
- Net assets
- $56,825
- Revenue
- $89,700
- Expenses
- $96,252
- Net income
- -$6,552