Upson Electric Membership Corporation
Nonprofit profile at a glance
- EIN
- 580470783
- IRS 990 coverage
- 2016–2025
- Forms available
- Form 990 2025
- Location
- Thomaston, GA, USA
- Phone
- 7066475475
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $21,476,872
- Expenses
- $21,476,872
- Assets
- $46,153,448
- Liabilities
- $14,886,623
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- KENNETH SIMMONS (PRESIDENT &)
Highest reported compensation
- KENNETH SIMMONS (PRESIDENT &): $350,305 total reported compensation
- SHELLEY YOUNG (VP AND CFO): $252,803 total reported compensation
- ALAN WAINWRIGHT (OPS. MANAGER): $183,414 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
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.
Operating model
- Revenue model
- Earned-program. 98% 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: 37
- 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; 64th percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- 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; 64th 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: 2.15; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.32; rating input score 39; 39th percentile among comparable filings
- Officer compensation ratio: 6.6%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: -26.6% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 3.8% per year; rating input score 100; 30th percentile among comparable filings
- Asset growth: 3% per year; rating input score 100; 19th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
- Programs: Filed program service accomplishments
- Leadership: top reported pay $350K · 13 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $1.8M reported
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 9 filing years from 2016 to 2025
- Contacts: How to reach this organization
- Money network: 13 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 — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 23/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.