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Little Ocmulgee Electric Membership Corporation

Organization summary

Type of Nonprofit

Designated as a Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$24M (2023)

Expenses
$24M (2023)

Total Assets
$66M (2023)

Total Liabilities
$38.6M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,990,414
Expenses
$23,990,414
Net Income
$0
Net Assets
$27,321,482
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,720,790
98.9%
Investment Income $42,553
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $227,071
0.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $376,102
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $65,953,623
Total Liabilities $38,632,141
Net Assets $27,321,482
Club or Co-Op Income
Income From Members $23,415,264
Income From Other Sources $348,079
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $188,133 $0 $35,716
Keith Couey (Operations Manager) $106,297 $0 $13,722
Jordan Floyd (Safety Loss Control Specialist) $105,851 $0 $50,026
Erica York (Accounting Manager) $102,086 $0 $31,963
John Yawn (Distribution Supervisor/Foreman) $100,363 $0 $38,964
Wesley Yawn (Director) $26,908 $0 $0
Ronnie Bates (Director) $26,531 $0 $0
Jimmy Grimes (Director) $21,136 $0 $0
Benny Evans (Director Secretary) $21,136 $0 $0
Carey Locke (Director President) $21,136 $0 $0
Jim Knight (Director Vice President) $14,167 $0 $0
Larue Fountain (Director) $11,158 $0 $0
George Best (Director) $7,748 $0 $0
Chris Milton (Director) $2,333 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,249,689
Expenses
$25,249,689
Net Income
$0
Net Assets
$26,471,860
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $25,072,445
99.3%
Investment Income $38,553
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $138,691
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $363,938
1.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $66,749,310
Total Liabilities $40,277,450
Net Assets $26,471,860
Club or Co-Op Income
Income From Members $24,960,362
Income From Other Sources $289,327
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $178,147 $0 $35,126
Wesley Yawn (Director) $24,489 $0 $0
Ronnie Bates (Director) $24,489 $0 $0
Jimmy Grimes (Director) $19,261 $0 $0
Benny Evans (Director Sec/Treasur) $19,261 $0 $0
Carey Locke (Director President) $19,261 $0 $0
Jim Knight (Director Vice President) $13,139 $0 $0
Fred Gilder (Director) $12,641 $0 $0
Larue Fountain (Director) $10,789 $0 $0
George Best (Director) $7,335 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,954,018
Expenses
$23,954,018
Net Income
$0
Net Assets
$25,706,482
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,797,048
99.3%
Investment Income $22,770
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $134,200
0.6%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $324,436
1.4%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $63,096,675
Total Liabilities $37,390,193
Net Assets $25,706,482
Club or Co-Op Income
Income From Members $23,162,704
Income From Other Sources $657,114
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $161,572 $0 $30,660
Wesley Yawn (Director) $24,168 $0 $0
Jimmy Grimes (Director) $19,047 $0 $0
Benny Evans (Director Sec/Treasur) $19,047 $0 $0
Fred Gilder (Director) $19,047 $0 $0
Carey Locke (Director President) $19,047 $0 $0
Jim Knight (Director Vice President) $13,049 $0 $0
Larue Fountain (Director) $9,821 $0 $0
George Best (Director) $6,765 $0 $0
Ronnie Bates (Director) $2,214 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,238,566
Expenses
$23,238,566
Net Income
$0
Net Assets
$24,908,812
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $22,984,223
98.9%
Investment Income $130,090
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $124,253
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $298,134
1.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $62,838,567
Total Liabilities $37,929,755
Net Assets $24,908,812
Club or Co-Op Income
Income From Members $22,844,724
Income From Other Sources $269,589
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $133,832 $0 $27,331
Keith Couey (Operations Manager) $104,526 $0 $12,344
Jordan Floyd (Foreman) $103,129 $0 $40,222
Wesley Yawn (Director) $24,168 $0 $0
Jimmy Grimes (Director) $19,047 $0 $0
Benny Evans (Director Sec/Treasur) $19,047 $0 $0
Fred Gilder (Director) $19,047 $0 $0
Carey Locke (Director President) $19,047 $0 $0
Jim Knight (Director Vice President) $18,547 $0 $0
Larue Fountain (Director) $10,754 $0 $0
George Best (Director) $7,314 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,902,866
Expenses
$23,902,866
Net Income
$0
Net Assets
$24,044,088
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,619,299
98.8%
Investment Income $163,089
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $120,478
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $382,532
1.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $61,392,916
Total Liabilities $37,348,828
Net Assets $24,044,088
Club or Co-Op Income
Income From Members $23,554,390
Income From Other Sources $348,476
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $110,385 $0 $24,076
Sandra Mcneal Retire 123119 (Manager Of Financial Services) $104,985 $0 $11,643
Wesley Yawn (Director) $22,786 $0 $0
Carey Locke (Director President) $17,983 $0 $0
Jim Knight (Director Vice President) $17,983 $0 $0
Fred Gilder (Director) $17,983 $0 $0
Benny Evans (Director Sec/Treasur) $17,983 $0 $0
Jimmy Grimes (Director) $17,983 $0 $0
Larue Fountain (Director) $10,146 $0 $0
George Best (Director) $7,074 $0 $0
Grant Rowe Deceased 2019 (Director) $1,522 $0 $0

Document Links

Fiscal Year Ending July
2019

No Extracted Financial Data

Form 990 documents are not available for this tax period, but audit documents are available for download.

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,400,066
Expenses
$23,400,066
Net Income
$0
Net Assets
$22,832,325
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,124,065
98.8%
Investment Income $154,953
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $121,048
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $425,917
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $60,008,544
Total Liabilities $37,176,219
Net Assets $22,832,325
Club or Co-Op Income
Income From Members $23,044,424
Income From Other Sources $355,642
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $114,627 $0 $22,960
Steve A Murray (Manager Of Engineering) $103,110 $0 $45,992
Wesley Yawn (Director) $21,982 $0 $0
Carey Locke (Director President) $17,590 $0 $0
Jimmy Grimes (Director) $17,590 $0 $0
Benny Evans (Director Sec/Treasurer) $17,590 $0 $0
Jim Knight (Director Vice President) $17,390 $0 $0
Fred Gilder (Director) $16,924 $0 $0
Larue Fountain (Director) $11,613 $0 $0
Grant Rowe (Director) $11,175 $0 $0
George Best (Director) $7,374 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,287,397
Expenses
$23,287,397
Net Income
$0
Net Assets
$21,159,818
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,021,008
98.9%
Investment Income $152,067
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $114,322
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $411,122
1.8%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $58,413,034
Total Liabilities $37,253,216
Net Assets $21,159,818
Club or Co-Op Income
Income From Members $22,869,622
Income From Other Sources $417,775
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $107,669 $0 $21,700
Steve A Murray (Manager Of Engineering) $105,251 $0 $43,587
Wesley Yawn (Director) $21,029 $0 $0
Fred Gilder (Director) $17,442 $0 $0
Carey Locke (Director President) $16,442 $0 $0
Jim Knight (Director Vice President) $16,442 $0 $0
Jimmy Grimes (Director) $16,442 $0 $0
George Best (Director) $11,871 $0 $0
Grant Rowe (Director) $11,471 $0 $0
Benny Evans (Director Sec/Treasurer) $11,071 $0 $0
Larue Fountain (Director) $10,705 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,930,920
Expenses
$23,930,920
Net Income
$0
Net Assets
$20,755,255
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,680,856
99.0%
Investment Income $138,535
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $111,529
0.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $274,487
1.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $56,378,327
Total Liabilities $35,623,072
Net Assets $20,755,255
Club or Co-Op Income
Income From Members $23,531,520
Income From Other Sources $399,400
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $107,696 $0 $21,729
Wesley Yawn (Director) $20,324 $0 $557
Jimmy Grimes (Director) $16,058 $0 $946
Carey Locke (Director President) $15,858 $0 $868
Jim Knight (Director Vice President) $15,658 $0 $1,336
George Best (Director) $15,658 $0 $990
Larue Fountain (Director) $15,458 $0 $1,453
Fred Gilder (Director) $15,058 $0 $286
Grant Rowe (Director) $11,262 $0 $1,435
Benny Evans (Director Sec/Treasurer) $11,062 $0 $795

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,221,481
Expenses
$25,221,481
Net Income
$0
Net Assets
$19,941,307
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $25,082,531
99.4%
Investment Income $138,950
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $256,060
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $55,079,615
Total Liabilities $35,138,308
Net Assets $19,941,307
Club or Co-Op Income
Income From Members $24,465,274
Income From Other Sources $756,207
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $106,687 $0 $15,618
Wesley Yawn (Director) $19,186 $0 $552
Carey Locke (Director President) $15,092 $0 $863
Jimmy Grimes (Director) $15,092 $0 $941
Jim Knight (Director Vice President) $14,892 $0 $1,333
George Best (Director) $14,892 $0 $1,006
Fred Gilder (Director Secretary/Treas) $14,692 $0 $282
Grant Rowe (Director) $10,498 $0 $1,447
Larue Fountain (Director) $10,448 $0 $1,451
Benny Evans (Director) $10,298 $0 $790

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$24,479,829
Expenses
$24,479,829
Net Income
$0
Net Assets
$18,176,888
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $24,344,832
99.4%
Investment Income $130,919
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $4,078
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $228,617
0.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $54,891,444
Total Liabilities $36,714,556
Net Assets $18,176,888
Club or Co-Op Income
Income From Members $23,812,877
Income From Other Sources $666,952
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $97,132 $0 $17,762
Wesley Yawn (Director) $16,230 $0 $565
Carey Locke (Director President) $12,417 $0 $876
Jim Knight (Director Vice President) $12,417 $0 $1,340
Fred Gilder (Director Secretary/Treas) $12,417 $0 $295
George Best (Director) $12,417 $0 $1,042
Jimmy Grimes (Director) $12,417 $0 $954
Larue Fountain (Director) $10,778 $0 $1,457
Grant Rowe (Director) $8,633 $0 $231
Benny Evans (Director) $8,433 $0 $804

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$22,989,347
Expenses
$22,989,347
Net Income
$0
Net Assets
$17,541,985
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $22,905,976
99.6%
Investment Income $120,308
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$36,937
Notable Expenses Percent of Total Expenses
Executive Compensation $225,307
1.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $53,044,258
Total Liabilities $35,502,273
Net Assets $17,541,985
Club or Co-Op Income
Income From Members $22,341,205
Income From Other Sources $648,142
Compensation
Key Employees and Officers Compensation Related Other
Lewis Sheffield (General Manager) $94,133 $0 $8,756
Benny Evans (Director) $17,928 $0 $819
Wesley Yawn (Director) $15,928 $0 $580
Jim Knight (Director Vice President) $13,942 $0 $1,347
Carey Locke (Director President) $13,342 $0 $892
Fred Gilder (Director Secretary/Treas) $12,942 $0 $310
George Best (Director) $12,742 $0 $1,073
Jimmy Grimes (Director) $12,342 $0 $970
Grant Rowe (Director) $8,991 $0 $264
Larue Fountain (Director) $6,542 $0 $1,464

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$22,028,929
Expenses
$22,028,929
Net Income
$0
Net Assets
$17,139,923
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $22,037,625
> 100%
Investment Income $32,276
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$40,972
Notable Expenses Percent of Total Expenses
Executive Compensation $159,190
0.7%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $53,523,287
Total Liabilities $36,383,364
Net Assets $17,139,923
Club or Co-Op Income
Income From Members $21,508,011
Income From Other Sources $561,890

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$23,280,681
Expenses
$22,261,143
Net Income
$1,019,538
Net Assets
$16,559,069
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $23,283,665
> 100%
Investment Income $30,656
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue -$33,640
Notable Expenses Percent of Total Expenses
Executive Compensation $120,543
0.5%
Professional Fundraising Fees $0
Other Salaries and Wages $201,367
0.9%
Assets/Debt
Total Assets $50,912,334
Total Liabilities $34,353,265
Net Assets $16,559,069
Club or Co-Op Income
Income From Members $22,728,836
Income From Other Sources $551,845

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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