Sumter EMC

Legal name: Sumter Electric Membership Corp

Nonprofit profile at a glance

EIN
580452284
IRS 990 coverage
2016–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Americus, GA, US
Phone
(229) 924-8041 or (800) 342-6978
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$59,559,429
Expenses
$59,559,429
Assets
$183,520,045
Liabilities
$102,539,715

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • RENE SMITH (PRESIDENT &)
  • J TED MCMILLAN (PRESIDENT EM)

Highest reported compensation

  • RENE SMITH (PRESIDENT &): $469,358 total reported compensation
  • DAVID BROKAMP (SR. VP. OPER): $378,722 total reported compensation
  • ANDREA WALKER (VP ADMIN & M): $295,100 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Board of Directors is the policy-making body of the Cooperative. To be eligible to serve on the Board, each director must be a member of Sumter EMC and meet the eligibility requirements listed in the Cooperative's bylaws.

What it reported doing in 2025

To provide the best possible electric service to all who desire it within the system service area at a reasonable cost consistent with the highest standards of service.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 66th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 3.08; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.5% per year; rating input score 100; 10th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 31st percentile among comparable filings

Details

  • What they do: 15 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $469K · 18 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $10.2M reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 18 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.