COWETA FAYETTE ELECTRIC MEMBERSHIP: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: COWETA FAYETTE ELECTRIC MEMBERSHIP (EIN 58-0516995)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-09-26
IRS object ID: 202402709349300215
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-26T10:23:37-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	581094351	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	POST OFFICE BOX ONE	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	312020001	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	580516995	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COWETA-FAYETTE EMC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COWE	BusinessNameControlTxt
Phone	7705020226	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	807 COLLINSWORTH RD	AddressLine1Txt
City	PALMETTO	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	302689442	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRISTOPHER L STEPHENS	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	6784236831	PhoneNum
Signature	2024-09-26	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	H TERRELL MCMICHAEL JR	PreparerPersonNm
PTIN	P01259982	PTIN
Phone	4787466277	PhoneNum
Preparation	2024-09-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CHRISTOPHER L STEPHENS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	807 COLLINSWORTH RD	AddressLine1Txt
City	PALMETTO	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30268	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$208,232,760	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.UTILITY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1947	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or 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.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	219	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$213,972,713	PYProgramServiceRevenueAmt
CY Program Service Revenue	$197,343,872	CYProgramServiceRevenueAmt
PY Investment Income	$93,014	PYInvestmentIncomeAmt
CY Investment Income	$258,251	CYInvestmentIncomeAmt
PY Other Revenue	-$3,761,757	PYOtherRevenueAmt
CY Other Revenue	$10,630,637	CYOtherRevenueAmt
PY Total Revenue	$210,303,970	PYTotalRevenueAmt
CY Total Revenue	$208,232,760	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$8,911,208	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$10,968,514	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$931,271	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$987,860	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$204,223,248	PYOtherExpensesAmt
CY Other Expenses	$185,645,749	CYOtherExpensesAmt
PY Total Expenses	$214,065,727	PYTotalExpensesAmt
CY Total Expenses	$197,602,123	CYTotalExpensesAmt
PY Revenues Less Expenses	-$3,761,757	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$10,630,637	CYRevenuesLessExpensesAmt
Total Assets BOY	$434,427,704	TotalAssetsBOYAmt
Total Assets EOY	$469,193,110	TotalAssetsEOYAmt
Total Liabilities BOY	$244,517,984	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$260,383,758	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$189,909,720	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$208,809,352	NetAssetsOrFundBalancesEOYAmt
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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	N/A	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (true)	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	68	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	219	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$188,644,248	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$745,207	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	COWETA-FAYETTE EMC	PersonNm
Phone	7705020226	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	807 COLLINSWORTH ROAD	AddressLine1Txt
City	PALMETTO	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30268	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JAMES W FULTON III
CHAIRMAN	10.56	Yes (X)	Yes (X)	$37,124	$0	$0
J NEAL SHEPARD JR
VICE CHAIRMA	5.00	Yes (X)	Yes (X)	$31,458	$0	$0
DANIEL LANGFORD
SECRETARY-TR	3.81	Yes (X)	Yes (X)	$34,845	$0	$0
THEROL R BROWN
DIRECTOR	8.75	Yes (X)		$35,185	$0	$0
DONALD HARRIS
DIRECTOR	1.82	Yes (X)		$27,645	$0	$0
ROSS HENRY
DIRECTOR	2.77	Yes (X)		$28,195	$0	$0
LEE HUNTER
DIRECTOR	15.40	Yes (X)		$31,795	$0	$0
ALICE J MALLORY
DIRECTOR	4.50	Yes (X)		$35,350	$0	$0
MILDRED A WINKLES
DIRECTOR	6.06	Yes (X)		$36,140	$0	$0
CHRISTOPHER L STEPHENS
PRESIDENT &	50.00		Yes (X)	$517,015	$0	$173,108
DAN HART
CEO-NATURAL	50.00			$784,982	$0	$146,268	Yes (X)
CLARENCE WRIGHT
EVP-ENGINEER	50.00			$246,445	$0	$87,797	Yes (X)
STANLEY SITZLER
COO	50.00			$355,454	$0	$38,938	Yes (X)
JACKIE CALDWELL
CFO	50.00			$283,164	$0	$107,788	Yes (X)
WENDELL WEBB
VP OF OPERAT	50.00			$263,329	$0	$61,303	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,748,126	TotalReportableCompFromOrgAmt
Total Other Compensation	$615,202	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	97	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MASTEC NORTH AMERICA INC
800 S DOUGLAS ROAD 10TH FLOOR	CORAL GABLES	FL	33134	CONSTRUCTION	$5,127,576
MERIDIAN COOPERATIVE INC
100 ASHFORD CENTER NORTH SUITE 500	ATLANTA	GA	30338	TECHNOLOGY	$4,126,123
THOMPSON CONTRACTING INC
1177 JIM STARR ROAD	NEWNAN	GA	30263	CONTRACTING	$2,364,938
THOMPSON CONTRACTING INC
14 AMERICAN WALK	PEACHTREE CITY	GA	30269	ROW	$2,364,938
ANIXTER INC
125 SOUTHSIDE CT	MCDONOUGH	GA	30253	MATERIALS	$1,909,747

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	55	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
ELECTRIC REVENUE	221000	$188,608,426	$188,608,426
OTHER CAPITAL CREDITS	221000	$6,716,986	$6,716,986
POLE RENTAL	221000	$1,990,455		$1,990,455
OTHER ELECTRIC SERVICES	221000	$28,005	$28,005

Field	Value	IRS element (for citing)
Total Program Service Revenue	$197,343,872	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$258,251	TotalRevenueColumnAmt
Exclusion	$258,251	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EQUITY EARNINGS-NAT GAS SUBSI	$9,377,238	$9,377,238
EQUITY EARNINGS-RELYCO SUBSID	$1,253,399	$1,253,399

Field	Value	IRS element (for citing)
Other Revenue Total	$10,630,637	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$208,232,760	TotalRevenueColumnAmt
Related Or Exempt Func Income	$205,984,054	RelatedOrExemptFuncIncomeAmt
Exclusion	$2,248,706	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$10,968,514	TotalAmt
Program Services	$10,968,514	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$987,860	TotalAmt
Program Services	$987,860	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$7,169,884	TotalAmt
Program Services	$7,169,884	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$13,487,567	TotalAmt
Program Services	$13,487,567	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PURCHASED POWER	$129,966,806	$129,966,806
DISTRIBUTION OPERATIONS	$9,759,318	$9,759,318
DISTRIBUTION MAINTENANCE	$8,719,148	$8,719,148
ADMIN. & GENERAL EXP.	$7,555,954	$7,555,954

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,987,072	TotalAmt
Program Services	$8,987,072	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$197,602,123	TotalAmt
Program Services	$197,602,123	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$14,997,208	BOYAmt
EOY	$13,395,938	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$22,453,313	BOYAmt
EOY	$21,210,272	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$5,651,239	BOYAmt
EOY	$6,079,227	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$314,777	BOYAmt
EOY	$398,335	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$462,691,426	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$153,203,893	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$289,150,306	BOYAmt
EOY	$309,487,533	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$101,849,809	BOYAmt
EOY	$118,610,753	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$11,052	BOYAmt
EOY	$11,052	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$434,427,704	BOYAmt
EOY	$469,193,110	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$26,589,782	BOYAmt
EOY	$23,213,077	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$204,244,246	BOYAmt
EOY	$225,422,260	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,683,956	BOYAmt
EOY	$11,748,421	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$244,517,984	BOYAmt
EOY	$260,383,758	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$1,872,660	BOYAmt
EOY	$1,898,885	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$188,037,060	BOYAmt
EOY	$206,910,467	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$189,909,720	BOYAmt
EOY	$208,809,352	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$434,427,704	BOYAmt
EOY	$469,193,110	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$10,630,637	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$8,268,995	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,294,063	OtherCostOrOtherBasisAmt
Book Value	$2,294,063	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$460,397,363	OtherCostOrOtherBasisAmt
Depreciation	$153,203,893	DepreciationAmt
Book Value	$307,193,470	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$309,487,533	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
PAT CAP COOPS	$86,219,316	C
OTHER	$31,377,779	C
CFC MEMBER CAPITAL SECURITIES	$1,013,658	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$118,610,753	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
REGULATORY LIABILITES - ASC 980	$6,594,574
CONSUMER DEPOSITS	$4,057,214
DEFERRED CREDITS	$1,012,771
ACCUM PROV FOR PENSION & BENEFITS	$83,862

Field	Value	IRS element (for citing)
Total Liability	$11,748,421	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
CHRISTOPHER L STEPHENS
PRESIDENT & CEO	$436,579	$40,352	$40,084	$140,944	$32,164	$690,123
DAN HART
CEO-NATURAL GAS	$546,631	$132,910	$105,441	$115,269	$30,999	$931,250
CLARENCE WRIGHT
EVP-ENGINEERING & OP	$222,761	$17,647	$6,037	$63,085	$24,712	$334,242
STANLEY SITZLER
COO	$298,182	$30,543	$26,729	$13,200	$25,738	$394,392
JACKIE CALDWELL
CFO	$229,024	$20,620	$33,520	$91,271	$16,517	$390,952
WENDELL WEBB
VP OF OPERATIONS	$212,514	$23,914	$26,901	$40,191	$21,112	$324,632

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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	CEO COMPENSATION IS REVIEWED AND APPROVED AS PROVIDED FOR IN THE COOPERATIVE'S POLICY WHICH IS 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	CEO COMPENSATION IS REVIEWED AND APPROVED AS PROVIDED FOR IN THE COOPERATIVE'S POLICY WHICH IS INCLUDED AS A PART OF THIS RETURN.
FORM 990, PAGE 6, PART VI, LINE 15B	KEY EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED AS PROVIDED FOR IN THE COOPERATIVE'S POLICY WHICH IS INCLUDED AS A PART OF THIS RETURN.
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.
FORM 990, PART XI, LINE 9	MEMBERSHIPS 26,225 DONATED CAPITAL 17,639 PATRONAGE CAPITAL CREDITS 10,968,514 CAPITAL CREDIT GAINS 172,965 OTHER EQUITY 571,822 CAPITAL CREDITS - RETIRED -3,488,170 TOTAL 8,268,995

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	Controlled OrganizationControlledOrganizationInd
EMC NATURAL GAS INC
807 COLLINSWORTH ROAD	PALMETTO	GA	30268	061646541	SALE OF NG	GA	CFEMC	C CORP	$6,283,089	$51,292,043	false
RELYCO RESOURCES INC
807 COLLINSWORTH ROAD	PALMETTO	GA	30268	582036077	SECURITY S	GA	CFEMC	C CORP	$1,667,201	$2,299,443	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
EMC NATURAL GAS
Q	$8,917,903	COST
RELYCO RESOURCES INC
Q	$683,229	COST