COWETA FAYETTE ELECTRIC MEMBERSHIP: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: COWETA FAYETTE ELECTRIC MEMBERSHIP (EIN 58-0516995)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-09-26
IRS object ID: 202542699349300314
Schema version: 2024v5.0
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	2025-09-26T12:14:53-04:00	ReturnTs
Tax Period End	2024-12-31	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	2024-01-01	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	2025-07-29	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	H TERRELL MCMICHAEL JR	PreparerPersonNm
PTIN	P01259982	PTIN
Phone	4787466277	PhoneNum
Preparation	2025-09-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	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	$245,166,432	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	224	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$197,343,872	PYProgramServiceRevenueAmt
CY Program Service Revenue	$231,790,564	CYProgramServiceRevenueAmt
PY Investment Income	$258,251	PYInvestmentIncomeAmt
CY Investment Income	$269,389	CYInvestmentIncomeAmt
PY Other Revenue	$10,630,637	PYOtherRevenueAmt
CY Other Revenue	$13,106,479	CYOtherRevenueAmt
PY Total Revenue	$208,232,760	PYTotalRevenueAmt
CY Total Revenue	$245,166,432	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$10,968,514	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$16,732,707	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$987,860	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,044,622	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$185,645,749	PYOtherExpensesAmt
CY Other Expenses	$214,282,624	CYOtherExpensesAmt
PY Total Expenses	$197,602,123	PYTotalExpensesAmt
CY Total Expenses	$232,059,953	CYTotalExpensesAmt
PY Revenues Less Expenses	$10,630,637	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$13,106,479	CYRevenuesLessExpensesAmt
Total Assets BOY	$469,193,110	TotalAssetsBOYAmt
Total Assets EOY	$513,776,134	TotalAssetsEOYAmt
Total Liabilities BOY	$260,383,758	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$278,190,234	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$208,809,352	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$235,585,900	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	77	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	224	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	$222,289,439	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$2,046,998	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
DIRECTOR	8.13	Yes (X)	Yes (X)	$32,527	$0	$0
J NEAL SHEPARD JR
CHAIRMAN	4.33	Yes (X)	Yes (X)	$34,261	$0	$0
DANIEL LANGFORD
SECRETARY-TR	3.60	Yes (X)	Yes (X)	$32,749	$0	$0
THEROL R BROWN
DIRECTOR	7.02	Yes (X)		$36,537	$0	$0
DONALD HARRIS
DIRECTOR	2.73	Yes (X)		$29,849	$0	$0
ROSS HENRY
VICE CHAIRMA	2.54	Yes (X)		$31,899	$0	$0
JAMES HUNTER
DIRECTOR	6.56	Yes (X)		$32,499	$0	$0
ALICE J MALLORY
DIRECTOR	4.60	Yes (X)		$36,802	$0	$0
MILDRED A WINKLES
DIRECTOR	4.24	Yes (X)		$31,942	$0	$0
CHRISTOPHER L STEPHENS
PRESIDENT &	50.00		Yes (X)	$569,190	$0	$176,367
DAN HART
CEO-NATURAL	50.00			$1,024,241	$0	$144,629	Yes (X)
STANLEY SITZLER
COO	50.00			$372,003	$0	$48,313	Yes (X)
KEITH TUNISON
CFO TRUE NAT	50.00			$311,214	$0	$69,923	Yes (X)
LESLIE MARLER
SENIOR VP S&	50.00			$289,289	$0	$65,125	Yes (X)
CLARENCE WRIGHT
EVP-ENGINEER	50.00			$256,737	$0	$78,669	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,121,739	TotalReportableCompFromOrgAmt
Total Other Compensation	$583,026	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	101	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	$5,755,030
MERIDIAN COOPERATIVE INC
100 ASHFORD CENTER NORTH SUITE 500	ATLANTA	GA	30338	TECHNOLOGY	$4,386,956
THOMPSON CONTRACTING
1177 JIM STARR ROAD	NEWNAN	GA	30263	ROW	$1,833,397
HOLLOWAYS UTILITY
43 TYUS CARROLLTON ROAD	CARROLLTON	GA	30117	CONSTRUCTION	$1,369,982
PALMETTO LINE CONTRACTORS
503B TOMMY LREECOOK RD	PALMETTO	GA	30268	ROW	$1,366,090

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	65	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
ELECTRIC REVENUE	221000	$222,252,043	$222,252,043
OTHER CAPITAL CREDITS	221000	$7,166,178	$7,166,178
POLE RENTAL	221000	$2,177,524		$2,177,524
GAIN OF DISPOSITION OF PROP.	221000	$157,423	$157,423
OTHER ELECTRIC SERVICES		$37,396	$37,396

Field	Value	IRS element (for citing)
Total Program Service Revenue	$231,790,564	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$269,389	TotalRevenueColumnAmt
Exclusion	$269,389	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EQUITY EARNINGS-NAT GAS SUBSI	$13,088,283	$13,088,283
EQUITY EARNINGS-RELYCO SUBSID	$18,196	$18,196

Field	Value	IRS element (for citing)
Other Revenue Total	$13,106,479	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$245,166,432	TotalRevenueColumnAmt
Related Or Exempt Func Income	$242,719,519	RelatedOrExemptFuncIncomeAmt
Exclusion	$2,446,913	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$16,732,707	TotalAmt
Program Services	$16,732,707	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,044,622	TotalAmt
Program Services	$1,044,622	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$8,301,184	TotalAmt
Program Services	$8,301,184	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$14,367,218	TotalAmt
Program Services	$14,367,218	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PURCHASED POWER	$153,238,973	$153,238,973
DISTRIBUTION OPERATIONS	$11,773,013	$11,773,013
DISTRIBUTION MAINTENANCE	$9,740,404	$9,740,404
ADMIN. & GENERAL EXP.	$7,574,287	$7,574,287

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,287,545	TotalAmt
Program Services	$9,287,545	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$232,059,953	TotalAmt
Program Services	$232,059,953	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$13,395,938	BOYAmt
EOY	$11,106,829	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$21,210,272	BOYAmt
EOY	$25,366,954	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$6,079,227	BOYAmt
EOY	$7,293,777	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$398,335	BOYAmt
EOY	$360,207	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$494,032,163	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$161,607,431	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$309,487,533	BOYAmt
EOY	$332,424,732	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$118,610,753	BOYAmt
EOY	$137,212,613	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$11,052	BOYAmt
EOY	$11,022	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$469,193,110	BOYAmt
EOY	$513,776,134	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$23,213,077	BOYAmt
EOY	$25,597,402	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$225,422,260	BOYAmt
EOY	$241,600,922	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$11,748,421	BOYAmt
EOY	$10,991,910	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$260,383,758	BOYAmt
EOY	$278,190,234	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	$1,898,885	BOYAmt
EOY	$1,926,460	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$206,910,467	BOYAmt
EOY	$233,659,440	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$208,809,352	BOYAmt
EOY	$235,585,900	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$469,193,110	BOYAmt
EOY	$513,776,134	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$13,106,479	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$13,670,069	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	$2,211,383	OtherCostOrOtherBasisAmt
Book Value	$2,211,383	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$491,820,780	OtherCostOrOtherBasisAmt
Depreciation	$161,607,431	DepreciationAmt
Book Value	$330,213,349	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$332,424,732	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
PAT CAP COOPS	$92,759,282	C
OTHER	$43,465,385	C
CFC MEMBER CAPITAL SECURITIES	$987,946	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$137,212,613	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
REGULATORY LIABILITES - ASC 980	$4,344,574
CONSUMER DEPOSITS	$4,241,655
LEASE OBLIGATION - BESS	$1,257,653
DEFERRED CREDITS	$1,039,067
ACCUM PROV FOR PENSION & BENEFITS	$108,961

Field	Value	IRS element (for citing)
Total Liability	$10,991,910	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	$481,917	$47,943	$39,330	$152,216	$24,151	$745,557
DAN HART
CEO-NATURAL GAS	$603,958	$296,596	$123,687	$121,714	$22,915	$1,168,870
STANLEY SITZLER
COO	$306,838	$37,370	$27,795	$28,355	$19,958	$420,316
KEITH TUNISON
CFO TRUE NATURAL GAS	$204,375	$105,238	$1,601	$53,860	$16,063	$381,137
LESLIE MARLER
SENIOR VP S&R TRUE N	$209,628	$76,668	$2,993	$60,706	$4,419	$354,414
CLARENCE WRIGHT
EVP-ENGINEERING & OP	$231,475	$19,244	$6,018	$59,721	$18,948	$335,406

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 27,575 DONATED CAPITAL 8,794 PATRONAGE CAPITAL CREDITS 16,732,707 CAPITAL CREDIT GAINS 147,364 OTHER EQUITY, (REVIEW) 170,882 CAPITAL CREDITS - RETIRED -3,417,253 TOTAL 13,670,069

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

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

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

Field	Value	IRS element (for citing)
EIN	582085970	EIN
Primary Activities	CHARITY	PrimaryActivitiesTxt
Legal Domicile State	GA	LegalDomicileStateCd
Exempt Code Section	3	ExemptCodeSectionTxt
Public Charity Status	7	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	false	ControlledOrganizationInd

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	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
EMC NATURAL GAS INC
807 COLLINSWORTH ROAD	PALMETTO	GA	30268	061646541	SALE OF NG	GA	CFEMC	C CORP	$10,360,926	$54,263,279	1.00000	Yes (true)
RELYCO RESOURCES INC
807 COLLINSWORTH ROAD	PALMETTO	GA	30268	582036077	SECURITY S	GA	CFEMC	C CORP	$398,005	$2,062,735	1.00000	Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (true)	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	Yes (true)	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 (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
EMC NATURAL GAS
Q	$9,778,111	COST
RELYCO RESOURCES INC
Q	$175,863	COST
COWETA-FAYETTE TRUST INC
O	$15,842	FMV
COWETA-FAYETTE TRUST INC
B	$100,476	FMV

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE R	FormAndLineReferenceDesc
Explanation	THE CORPORATION'S MEMBERS CAN PARTICIPATE IN AN OPERATION ROUNDUP PROGRAM AND HAVE THEIR ELECTRIC BILL ROUNDED TO THE NEXT HIGHEST WHOLE DOLLAR EACH MONTH. THESE FUNDS ARE TREATED AS CONTRIBUTIONS TO COWETA-FAYETTE TRUST, INC. (THE TRUST), A NONPROFIT 501(C)(3) ORGANIZATION. THE TRUST MAINTAINS A SEPARATE BOARD OF DIRECTORS WHICH APPROVES CHARITABLE ASSISTANCE TO THE AREAS SERVED BY COWETA-FAYETTE ELECTRIC MEMBERSHIP CORPORATION. THE TRUST HAS NO EMPLOYEES. THE TRANSACTIONS BETWEEN THE CORPORATION AND THE TRUST REPORTED ON SCHEDULE R, PART V REPRESENT THE VALUE PF THE SERVICES DONATED BY THE CORPORATION TO THE TRUST.	ExplanationTxt