OCONEE ELECTRIC MEMBERSHIP CORP: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- OCONEE ELECTRIC MEMBERSHIP CORP (EIN 58-0372535)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-11-14
- IRS object ID
- 201913189349313151
- Schema version
- 2018v3.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-11-14T16:41:20-06:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582475857 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NICHOLS CAULEY & ASSOCIATES LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 400 CORDER ROAD | AddressLine1Txt |
| City | WARNER ROBINS | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31088 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 580372535 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OCONEE ELECTRIC MEMBERSHIP CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OCON | BusinessNameControlTxt |
| Phone | 4786763191 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 37 | AddressLine1Txt |
| City | DUDLEY | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31022 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TERRI HOWARD | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 4786763191 | PhoneNum |
| Signature | 2019-10-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CAL BRANTLEY CPA | PreparerPersonNm |
| PTIN | P00636393 | PTIN |
| Phone | 4789293888 | PhoneNum |
| Preparation | 2019-10-25 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 64.88.174.3 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-10-28 | IPDt |
| IP Tm | 07:13:29 | IPTm |
| IP Timezone | US | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 8D740B92021E8293E0FD0189D1535B42A35CD6C7 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | ACE31EE7A0A8535D0213BD6DA71A2A33EE4D1634 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-03-31 21:24:44Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TERRI HOWARD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3445 US HIGHWAY 80 WEST | AddressLine1Txt |
| City | DUDLEY | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $31,266,664 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.OCONEEEMC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ELECTRIC SERVICE TO ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 46 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,426,899 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,992,775 | CYProgramServiceRevenueAmt |
| PY Investment Income | $24,845 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,414 | CYInvestmentIncomeAmt |
| PY Other Revenue | $146,075 | PYOtherRevenueAmt |
| CY Other Revenue | $248,475 | CYOtherRevenueAmt |
| PY Total Revenue | $29,597,819 | PYTotalRevenueAmt |
| CY Total Revenue | $31,266,664 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,462,134 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,488,025 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $467,961 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $446,182 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $27,667,724 | PYOtherExpensesAmt |
| CY Other Expenses | $29,332,457 | CYOtherExpensesAmt |
| PY Total Expenses | $29,597,819 | PYTotalExpensesAmt |
| CY Total Expenses | $31,266,664 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $75,037,169 | TotalAssetsBOYAmt |
| Total Assets EOY | $78,219,551 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $45,954,180 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $47,113,490 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,082,989 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,106,061 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE ELECTRIC SERVICE TO ITS MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $31,266,664 | ExpenseAmt |
| Desc | TO PROVIDE ELECTRIC SERVICE TO ITS MEMBERS. | Desc |
| Total Program Service Expenses | $31,266,664 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 46 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $30,271,860 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $994,804 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAM BALLARD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4786763191 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3445 US HIGHWAY 80 WEST | AddressLine1Txt |
| City | DUDLEY | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31022 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JUANITA F AUSTIN | |||||||
| DIRECTOR | 4.00 | Yes (X) | $9,018 | $0 | $0 | ||
| JOHNNIE B HALL | |||||||
| DIRECTOR/ASST SEC/TREASURE | 4.00 | Yes (X) | $8,022 | $0 | $0 | Yes (X) | |
| AMY S ORR | |||||||
| DIRECTOR/CHAIR | 4.00 | Yes (X) | $9,620 | $0 | $0 | Yes (X) | |
| CHARLES B GRACE | |||||||
| DIRECTOR/VICE CHAIR | 4.00 | Yes (X) | $8,517 | $0 | $0 | Yes (X) | |
| JAMES H DAVIS | |||||||
| DIRECTOR/SECRETARY/TREASUR | 4.00 | Yes (X) | $8,321 | $0 | $0 | Yes (X) | |
| H DAVID GREEN | |||||||
| DIRECTOR | 4.00 | Yes (X) | $8,172 | $0 | $0 | ||
| DENNIS W HOLDER SR | |||||||
| DIRECTOR | 4.00 | Yes (X) | $8,665 | $0 | $0 | ||
| MARTY SMITH | |||||||
| PRESIDENT/CEO (THROUGH APRIL 2018) | 40.00 | $140,189 | $0 | $46,966 | Yes (X) | ||
| TERRI HOWARD | |||||||
| PRESIDENT/CEO (BEG. MAY 2018) | 40.00 | $150,494 | $0 | $48,198 | Yes (X) | ||
| AUTREY HOWARD | |||||||
| SR MGR ENG/OPS | 40.00 | $115,261 | $0 | $55,244 | Yes (X) | ||
| ROBERT HARRISON | |||||||
| DIRECTOR PURCHASING SAFETY | 40.00 | $100,490 | $0 | $37,721 | Yes (X) | ||
| DARYL ROZAR | |||||||
| OPERATIONS SUPERINTENDENT | 40.00 | $101,765 | $0 | $35,823 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $668,534 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $223,952 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MCKINNON INC | |||||
| PO BOX 117 | HELENA | GA | 31037 | TREE TRIMMING AND REMOVAL | $1,086,611 |
| PIKE ELECTRIC LLC | |||||
| PO BOX 1000 | MEMPHIS | TN | 38148 | CONSTRUCTION, RETIREMENTS AND STORM ASSI | $659,615 |
| CAPPSTONE ENERGY GROUP LLC | |||||
| PO BOX 2295 | COVINGTON | GA | 30015 | WORK ORDER INSPECTION, GPS PROJECT STAKI | $318,312 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| ELECTRIC SALES | 221000 | $30,271,860 | $30,271,860 | |
| PATRONAGE DIVIDENDS | 221000 | $725,645 | $725,645 | |
| MISCELLANEOUS | 221000 | -$4,730 | -$4,730 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,992,775 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,414 | TotalRevenueColumnAmt |
| Exclusion | $25,414 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $248,475 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $248,475 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $248,475 | TotalRevenueColumnAmt |
| Exclusion | $248,475 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,266,664 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,997,505 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $269,159 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,488,025 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $446,182 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,329 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,384 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,500 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,692 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,677,361 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,195,582 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $18,422,006 |
| DISTRIBUTION MAINTENANC | $3,289,790 |
| DISTRIBUTION OPERATIONS | $1,241,821 |
| ADMINISTRATIVE AND GENE | $1,090,021 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,166,971 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,266,664 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $698,097 | BOYAmt |
| EOY | $687,461 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,669,270 | BOYAmt |
| EOY | $2,661,766 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $580,595 | BOYAmt |
| EOY | $560,825 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,466 | BOYAmt |
| EOY | $173,180 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $78,921,700 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $22,955,152 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,857,491 | BOYAmt |
| EOY | $55,966,548 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,563,717 | BOYAmt |
| EOY | $15,053,173 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,493,533 | BOYAmt |
| EOY | $3,116,598 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,037,169 | BOYAmt |
| EOY | $78,219,551 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,238,988 | BOYAmt |
| EOY | $4,527,791 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,301,630 | BOYAmt |
| EOY | $36,525,531 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,413,562 | BOYAmt |
| EOY | $6,060,168 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,954,180 | BOYAmt |
| EOY | $47,113,490 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,415 | BOYAmt |
| EOY | $65,800 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $917 | BOYAmt |
| EOY | $917 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,016,657 | BOYAmt |
| EOY | $31,039,344 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,082,989 | BOYAmt |
| EOY | $31,106,061 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,037,169 | BOYAmt |
| EOY | $78,219,551 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,023,072 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $78,921,700 | OtherCostOrOtherBasisAmt |
| Depreciation | $22,955,152 | DepreciationAmt |
| Book Value | $55,966,548 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $55,966,548 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (11 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| PATRONAGE CAPITAL - OPC | $11,484,583 | C |
| PATRONAGE CAPITAL - NRUCFC | $1,215,307 | C |
| PATRONAGE CAPITAL - GRESCO | $685,727 | C |
| PATRONAGE CAPITAL - NRTC | $56,119 | C |
| MEMBERSHIP FEES - OTHER | $4,584 | C |
| CAPITAL TERM CERTIFICATES - NRUCFC | $860,058 | C |
| PATRONAGE CAPITAL - PRTC | $118,737 | C |
| FEDERATED RURAL ELECTRIC INSURANCE | $115,289 | C |
| SMARR EMC | $27,862 | C |
| PATRONAGE CAPITAL - SEDC | $94,907 | C |
| ECONOMIC DEVELOPMENT FUNDS-OTHER INVESTMENT | $390,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $15,053,173 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (10 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER DEPOSITS | $1,206,232 |
| PROVISION FOR PENSIONS AND BENEFITS | $1,615,691 |
| PROVISION FOR SICK LEAVE | $573,789 |
| ACCRUED INTEREST PAYABLE | $370,607 |
| ACCRUED ANNUAL LEAVE | $143,551 |
| ACCRUED PAYROLL | $112,389 |
| DEFERRED CREDITS | $1,811,292 |
| ACCRUED SALES TAX | $120,365 |
| ACCRUED PROPERTY AND FRANCHISE TAXE | $71,991 |
| UNAMORTIZED GAIN ON REQUIRED DEBT | $34,261 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,060,168 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CORPORATION OPERATES UNDER THE INTERNAL REVENUE CODE, SECTION 501(C)(12), AS A TAX-EXEMPT COOPERATIVE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE CORPORATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ANNUAL AUDIT IS PERFORMED ON A FISCAL YEAR BASIS AS OF EACH JULY 31. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARTY SMITH | ||||||||||||||
| PRESIDENT/CEO (THROUGH APRIL 2018) | $137,173 | $0 | $0 | $0 | $3,016 | $0 | $26,762 | $0 | $20,204 | $0 | $187,155 | $0 | $0 | $0 |
| TERRI HOWARD | ||||||||||||||
| PRESIDENT/CEO (BEG. MAY 2018) | $148,231 | $0 | $0 | $0 | $2,263 | $0 | $36,767 | $0 | $11,431 | $0 | $198,692 | $0 | $0 | $0 |
| AUTREY HOWARD | ||||||||||||||
| SR MGR ENG/OPS | $114,486 | $0 | $0 | $0 | $775 | $0 | $29,844 | $0 | $25,400 | $0 | $170,505 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J - SECTION 409A RELIEF UNDER SECTION VI.C. OF NOTICE 2008-113 | FormAndLineReferenceDesc |
| Explanation | NAME OF AFFECTED EMPLOYEE - MARTY SMITH SSN OF AFFECTED EMPLOYEE - XXX-XX-5974 NRECA PENSION RESTORATION PLAN MR. SMITH WAS DUE A PENSION RESTORATION PLAN (PRP) PAYMENT OF $13,253.58 IN 2016, BUT THIS PAYMENT WAS INADVERTENTLY NOT PAID TO MR. SMITH DURING 2016. UPON DISCOVERING THIS PAYMENT HAD NOT BEEN PAID, THE CORPORATION PAID MR. SMITH THE PRP PAYMENT, NET OF APPLICABLE TAXES, ON OCTOBER 15, 2018. AFTER DISCOVERY OF THE PAYMENT OMISSION FOR MR. SMITH, THE CORPORATION IMPLEMENTED CONTROLS TO MAKE CERTAIN SUCH PAYMENT OMISSIONS DID NOT CONTINUE IN THE FUTURE. THE OPERATIONAL FAILURE IS ELIGIBLE FOR THE CORRECTION UNDER THE TERMS OF NOTICE 2008-113, AND THE CORPORATION HAS TAKEN ALL ACTIONS REQUIRED AND OTHERWISE MET ALL REQUIREMENTS FOR SUCH CORRECTION. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | INDIVIDUALS AND ENTITIES REQUESTING SERVICE ARE REQUIRED TO PAY A ONE-TIME MEMBERSHIP FEE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE CORPORATION HAS SEVEN MEMBERS OF ITS BOARD OF DIRECTORS. A BOARD ELECTION IS HELD ANNUALLY IN CONJUNCTION WITH THE CORPORATION'S ANNUAL MEMBER MEETING. THE MEMBERS ARE THE ONLY ONES ALLOWED TO VOTE IN THE ANNUAL ELECTION OF BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN DECISIONS, SUCH AS CHANGES TO THE CORPORATION'S CORPORATE BY-LAWS, MUST BE PRESENTED TO AND APPROVED BY THE MEMBERS. GENERALLY, SUCH CHANGES, IF ANY, ARE PRESENTED AT THE CORPORATION'S ANNUAL MEMBER MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 WAS REVIEWED WITH THE BOARD OF DIRECTORS BY THE ACCOUNTING FIRM THAT PREPARED THE FORM 990 ALONG WITH CERTAIN MEMBERS OF MANAGEMENT. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY WAS APPROVED BY THE BOARD OF DIRECTORS EFFECTIVE DECEMBER 31, 2008. THIS POLICY WILL BE REVIEWED ANNUALLY WITH THE BOARD OF DIRECTORS BY THE CEO. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CEO SUBMITS A REPORT TO THE BOARD OF DIRECTORS USING THE CEO PERFORMANCE ASSESSMENT FORM. THE BOARD THEN RATES THE CEO'S PERFORMANCE. USING THE CURRENT YEAR NRECA COMPENSATION SURVEY, THE BOARD THEN DETERMINES THE AMOUNT OF ANNUAL INCREASE FOR THE CEO. THE CEO RATES THE EMPLOYEE'S PERFORMANCE. USING THE CURRENT YEAR NRECA COMPENSATION SURVEY, THE CEO THEN DETERMINES THE AMOUNT OF ANNUAL INCREASE FOR THE EMPLOYEE. |
| FORM 990, PART VI, SECTION C, LINE 19 | SUCH INFORMATION IS AVAILABLE TO THE PUBLIC UPON RECEIPT OF A REASONABLE REQUEST. |
| FORM 990, PART VIII, LINE 2 | PATRONAGE DIVIDENDS RESULT FROM THE PAYMENT OF INTEREST TO COOPERATIVE FINANCIAL INSTITUTIONS AND THE PURCHASE OF WHOLESALE POWER, SUPPLIES AND SERVICES FROM OTHER COOPERATIVE ORGANIZATIONS. THE EXPENSE ASSOCIATED WITH PURCHASES FROM AND PAYMENTS TO SUCH COOPERATIVE ORGANIZATIONS ARE A DIRECT COMPONENT OF THE COST OF THE ELECTRIC SERVICE PROVIDED BY THE CORPORATION TO ITS MEMBERS. |
| FORM 990, PART IX, LINE 24E | CONSUMER ACCOUNTS 823,576. CUSTOMER SERVICE AND INFORMATIONAL 205,758. TAXES 107,457. ANNUAL MEETING 23,889. RENTS 6,291. |
| FORM 990, PART IX | THE ACCOUNTING RECORDS OF THE CORPORATION ARE MAINTAINED IN ACCORDANCE WITH THE ACCOUNTING PRACTICES PRESCRIBED BY THE RURAL UTILITIES SERVICE (RUS) OF THE UNITED STATES DEPARTMENT OF AGRICULTURE. THESE ACCOUNTING PRACTICES DO NOT RECORD EXPENSES IN THE GENERAL EXPENSE CATEGORIES PROVIDED ON PART IX, LINES 1 - 23. THE CORPORATION SEPARATELY REPORTS CERTAIN EXPENSE CLASSIFICATIONS, BUT OTHER EXPENSES THAT ARE DESCRIBED IN LINES 1 - 23 WILL BE REPORTED ON LINE 24 UNDER THE EXPENSE CATEGORIES REQUIRED BY RUS. |
| FORM 990, PART XI, LINE 9: | CAPITAL CREDITS RETIRED -334,863. DONATED CAPITAL 85,277. INCREASE IN MEMBERSHIPS 385. PATRONAGE CAPITAL ALLOCATED TO MEMBERS 1,488,025. OTHER COMPREHENSIVE INCOME 700,395. CAPITAL CREDIT GAINS 83,853. |
| FORM 990, PART XII, LINE 2C: | THE CORPORATION'S PROCESS HAS NOT CHANGED IN THE PAST YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OCONEE EMC FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 37 | AddressLine1Txt |
| City | DUDLEY | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 31022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 050593465 | EIN |
| Primary Activities | SUPPORT OF LOCAL CHARITABLE ORGANIZATIONS | PrimaryActivitiesTxt |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 170(B)(1) (A)(VI) | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OCONEE EMC FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionTypeTxt |
| Involved | $68,852 | InvolvedAmt |
| Method Of Amount Determination | FMV | MethodOfAmountDeterminationTxt |