2025-08-01T14:07:40-04:00 2024-12-31 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2024-01-01 582231207 GEORGIA SYSTEM OPERATIONS CORPORATION GEOR 7702707600 2100 EAST EXCHANGE PLACE TUCKER GA 30084 JEFF THOMPSON VICE PRESIDENT 7702707600 2025-08-01 true false WILLIAM R ROUNTREE P01231836 4787466277 2025-08-01 2024 2025-03-06 01:10:19Z GSOC GREGORY S FORD 2100 EAST EXCHANGE PLACE TUCKER GA 30084 99748553 false X WWW.GASOC.COM X 1997 GA GEORGIA SYSTEM OPERATIONS CORPORATION (GSOC) PROVIDES 24-HOUR ELECTRIC SYSTEM OPERATION SERVICES, ON A NOT FOR PROFIT BASIS, TO ENERGY MARKET PARTICIPANTS IN GEORGIA AND THE SOUTHEASTERN UNITED STATES. 13 13 308 0 0 92047174 99481934 261167 266619 0 92308341 99748553 0 0 57635912 62545275 0 0 34672429 37203278 92308341 99748553 0 37044409 36104937 36802389 35862917 242020 242020 GEORGIA SYSTEM OPERATIONS CORPORATION (GSOC) PROVIDES 24-HOUR ELECTRIC SYSTEM OPERATION SERVICES, ON A NOT FOR PROFIT BASIS, TO ENERGY MARKET PARTICIPANTS IN GEORGIA AND THE SOUTHEASTERN UNITED STATES. false false 99748553 99481934 GEORGIA SYSTEM OPERATIONS CORPORATION ENSURES RELIABLE, INDEPENDENT SYSTEM OPERATIONS BY CONTROLLING AND MONITORING ELECTRIC GENERATION, TRANSMISSION AND DISTRIBUTION ASSETS OWNED BY ITS MEMBERS AND THEIR POWER SUPPLY PARTNERS. 99748553 false false false false false false false false false true false false true true false false true false false false false false false false false false false false true false false false false false false false false false false false false false true true true false true 85 0 true 308 true false false false false false false false false X 13 13 false false false false true true true true true false false true true true true true true true true false GA X JEFFREY L HAYS 7702707600 2100 EAST EXCHANGE PLACE TUCKER GA 30084 GREGORY S FORD PRESIDENT & 40.00 X 1916665 0 81683 NATHAN BROWN EXECUTIVE VP 40.00 X 599875 0 93691 JOHN G SWEENEY JR EXECUTIVE VP 40.00 X 582453 0 85522 JEFF THOMPSON VICE PRESIDE 40.00 X 566071 0 96634 HOMER GENTRY VICE PRESIDE 40.00 X 512028 0 66214 RUSSELL TURNER VICE PRESIDE 40.00 X 460210 0 73132 DAVID REVILL VICE PRESIDE 40.00 X 467997 0 63896 ALAN SIOBERG VICE PRESIDE 40.00 X 447866 0 32871 GARY JENKINS VICE PRESIDE 40.00 X 309722 0 89019 MATT HYATT VP POWER TEC 40.00 X 299732 0 83222 MATTHEW GIBBONS DIRECTOR-AUD 40.00 X 265338 0 84778 ROSEMARIE CAMPBELL DIRECTOR-HUM 40.00 X 258260 0 88793 CRAIG BERENT DIR-ENG. ACC 40.00 X 244979 0 79518 MARK REEVES DIRECTOR-OPS 40.00 X 248969 0 74327 LOU OBERSKI DIRECTOR 4.39 X 61200 0 0 ANTHONY NORTON DIR., CHAIRM 5.05 X X 57035 0 0 MIKE MCDONALD DIRECTOR 2.36 X 42450 0 0 HARRY PARK DIR., SEC/TR 3.03 X X 39395 0 0 DONNIE CORDELL DIRECTOR 3.19 X 37420 0 0 JERRY BOATWRIGHT DIRECTOR 2.98 X 36815 0 0 WAYNE LIVINGSTON DIRECTOR 3.26 X 33250 0 0 NEAL SHEPARD DIR, VICE CH 2.13 X X 32160 0 0 GARY BRANCH DIRECTOR 3.60 X 27640 0 0 GREG PROCTOR DIRECTOR 2.27 X 27350 0 0 CHIP JAKINS DIRECTOR 1.18 X 25475 0 0 MICHAEL GOODROE DIRECTOR 2.62 X 24375 0 0 SIMMIE KING DIR - TERM E 0.33 X 4500 0 0 LEWIS SHEFFIELD DIRECTOR 5.69 X 0 0 0 7629230 1093300 216 false true false ACCENTURE LLP 500 W MADISON CHICAGO IL 60661 IT CONSULTING 159937 EVERSHEDS SUTHERLAND US LLP 999 PEACHTREE STREET NE SUITE 2300 ATLANTA GA 30309 LEGAL 156232 NELSON MULLINS RILEY & SCARBO 1320 MAIN STREET COLUMBIA SC 29201 LEGAL 137835 AUTRY HALL & COOK LLP 100 CRESCENT CENTER PARKWAY TUCKER GA 30084 LEGAL 123697 CORESITE LP 1001 17TH STREET DENVER CO 80202 INFO. TECH. 116585 5 SYSTEM OPER REV - OPC/GTC 221000 65669305 65669305 SHARED SERVS - OPC/GTC 221000 33328148 33328148 OPER REV - OTHER MEMBERS 221000 359485 359485 SHARED SERVS - OTHER MEM 221000 124996 124996 99481934 266619 266619 99748553 99481934 266619 6994558 6994558 39210662 39210662 13239864 13239864 3100191 3100191 460206 460206 7236031 7236031 153695 153695 401605 401605 9791286 9791286 5337402 5337402 408274 408274 342966 342966 2338628 2338628 392539 392539 POWER PRODUCTION COSTS 3468557 3468557 CORPORATE ALLOCATIONS 3314161 3314161 INVESTMENT IN OUTSIDE ORG 1947236 1947236 EQUIPMENT PURCH. / RENTAL 1610692 1610692 99748553 99748553 0 0 6630238 6585932 5275306 4297397 5741374 5483772 31586810 17489015 13331283 14097795 6066208 5640041 37044409 36104937 16186824 14718672 10993252 11681658 9622313 9462587 36802389 35862917 X 205 205 241815 241815 242020 242020 37044409 36104937 X 0 X false true X true false 31586810 17489015 14097795 14097795 OTHER DEFERRED ASSETS 4815958 CONSTRUCTION WORK IN PROGRESS 407905 SSIT EMC SERVICES PREPAID 225172 OTHER INVESTMENTS 191006 5640041 DEFERRED COMPENSATION 5251243 RIGHT-OF-USE LEASE OBLIGATION 3985159 SSIT EMC SERVICES 226185 9462587 X X X X false true false false false false false false false GREGORY S FORD PRESIDENT & CEO 1634918 253092 28655 46000 35683 1998348 NATHAN BROWN EXECUTIVE VP, COO 424917 129041 45917 46000 47691 693566 JOHN G SWEENEY JR EXECUTIVE VP 427264 101365 53824 55081 30441 667975 JEFF THOMPSON VICE PRESIDENT 410724 106350 48997 46000 50634 662705 HOMER GENTRY VICE PRESIDENT 371455 88758 51815 46000 20214 578242 RUSSELL TURNER VICE PRESIDENT 351671 74582 33957 46000 27132 533342 DAVID REVILL VICE PRESIDENT 361306 76709 29982 46000 17896 531893 ALAN SIOBERG VICE PRESIDENT 92659 81051 274156 27103 5768 480737 GARY JENKINS VICE PRESIDENT 258194 36679 14849 42915 46104 398741 MATT HYATT VP POWER TECHNOLOGY 247159 46379 6194 46389 36833 382954 MATTHEW GIBBONS DIRECTOR-AUDIT&CON. 218619 44909 1810 42448 42330 350116 ROSEMARIE CAMPBELL DIRECTOR-HUMAN RES. 212030 42102 4128 41725 47068 347053 CRAIG BERENT DIR-ENG. ACCT/SETTLM 198691 42624 3664 36899 42619 324497 MARK REEVES DIRECTOR-OPS POLICY 195346 48379 5244 38798 35529 323296 SCHEDULE J, PAGE 1, PART I, LINE 4 GREGORY S. FORD 0 165,205 0 NATHAN BROWN 0 39,987 0 JOHN G. SWEENEY, JR. 0 19,806 0 JEFF THOMPSON 0 52,823 0 HOMER GENTRY 0 26,815 0 RUSSELL TURNER 0 20,344 0 DAVID REVILL 0 20,043 0 FORM 990, PAGE 6, PART VI, LINE 6 GEORGIA SYSTEM OPERATIONS CORPORATION (GSOC) IS A TAX EXEMPT 501(C)(4) ENTITY WHOSE MEMBERSHIP CONSISTS OF 39 EMC'S IN THE STATE OF GEORGIA, OGLETHORPE POWER CORPORATION(A GEORGIA ELECTRIC MEMBERSHIP CORPORATION NOT-FOR-PROFIT COOPERATIVE) AND GEORGIA TRANSMISSION CORPORATION (A TAX EXEMPT 501(C)(12) CORPORATION). FORM 990, PAGE 6, PART VI, LINE 7A THE CORPORATION HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AS PROVIDED BY ITS BYLAWS. 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. FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS PREPARED EXTERNALLY BY A CPA AND WILL BE INITIALLY REVIEWED INTERNALLY BY THE CONTROLLER AND ASSISTANT CONTROLLER, EACH OF WHOM ARE CPAS. A SECONDARY REVIEW IS PERFORMED BY THE VICE PRESIDENT, CHIEF LEGAL AND COMPLIANCE OFFICER BEFORE A FINAL REVIEW IS PERFORMED BY THE PRESIDENT/CEO. ONCE THE INTERNAL REVIEW IS COMPLETED, THE RETURN WILL THEN BE PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE THE RETURN IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C GEORGIA SYSTEM OPERATIONS CORPORATION MAINTAINS A CORPORATE POLICY THAT PROVIDES GUIDELINES AND STANDARDS TO EMPLOYEES AND BOARD MEMBERS OF GSOC TO AVOID CONFLICTS OF INTEREST OR THE APPEARANCE OF CONFLICTS OF INTEREST, SO THAT THE AFFAIRS OF GSOC MAY BE CARRIED OUT IN A BUSINESSLIKE AND ETHICAL MANNER. AT THE TIME OF HIRING, ALL EMPLOYEES ARE REQUIRED TO REVIEW THIS POLICY AND SIGN AN ACKNOWLEDGMENT FORM THAT THEY HAVE RECEIVED AND UNDERSTAND THE POLICY. THE DIRECTORS, OFFICERS AND ALL COMPANY EMPLOYEES ARE ASKED TO REVIEW THE POLICY ON AN ANNUAL BASIS AND TO SUBMIT CONFIRMATION THAT THE POLICY HAS BEEN UPDATED AND REVIEWED ANNUALLY. TO ENSURE CONTINUED COMPLIANCE WITH THIS POLICY, GSOC'S INTERNAL AUDIT GROUP CONDUCTS REGULAR AUDITS AND COORDINATES INFORMATION DISCLOSURE TO EMPLOYEES AND BOARD MEMBERS REQUIRING THESE INDIVIDUALS TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. THE INTERNAL AUDIT GROUP REPORTS SUCH AUDIT FINDINGS TO THE AUDIT COMMITTEE ON AN ANNUAL BASIS. THE CONFLICT OF INTEREST POLICY IN INCLUDED AS A PART OF THIS RETURN. FORM 990, PAGE 6, PART VI, LINE 15A GEORGIA SYSTEM OPERATIONS CORPORATION HAS A COMPENSATION COMMITTEE THAT IS A SUBSET OF THE BOARD OF DIRECTORS. GSOC'S CEO SALARY IS MARKET REVIEWED ANNUALLY AND SUBMITTED BY HUMAN RESOURCES TO THE COMMITTEE FOR APPROVAL. THE COMMITTEE WOULD THEN PRESENT THE SALARY INCREASE RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APROVAL. FORM 990, PAGE 6, PART VI, LINE 15B GEORGIA SYSTEM OPERATIONS CORPORATION HAS A COMPENSATION COMMITTEE THAT IS A SUBSET OF THE BOARD OF DIRECTORS. GSOC'S OFFICERS' SALARIES ARE MARKET REVIEWED ANNUALLY AND SUBMITTED BY HUMAN RESOURCES TO THE COMMITTEE FOR APPROVAL. THE COMMITTEE WOULD THEN PRESENT THE SALARY INCREASE RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 GEORGIA SYSTEM OPERATIONS CORPORATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE INTERCOMPANY RETRIEVAL SYSTEM AND ARE AVAILABLE UPON REQUEST BY THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9 SHARED SERVICES -33,453,144 SHARED SERVICES 33,453,144 GEORGIA NETWORK OPERATIONS COMPANY 2100 E EXCHANGE PLACE TUCKER GA 30084 821555793 COMM. GA N/A true false false false false false false false false false false false false false false true false false false true GNOC O 22400 FMV GNOC S 153218 FMV SCHEDULE R IN 2017, GSOC CREATED A WHOLLY-OWNED SUBSIDIARY, GEORGIA NETWORK OPERATIONS COMPANY, LLC (GNOC) TO SERVE AS A COMPETITIVE LOCAL EXCHANGE CARRIER AND INTEREXCHANGE PROVIDER. GNOC PROVIDES A MECHANISM FOR MEMBERS AND THIRD PARTIES TO USE GSOC AND GTC FIBER NETWORK CAPACITY IN EXCHANGE FOR RIGHTS OF USE IN THE MEMBERS AND THIRD PARTYS FIBER NETWORK SYSTEMS OR OTHER CONSIDERATION.