2025-11-12T16:42:35-05:00 2024-12-31 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2024-01-01 580300540 IRWIN ELECTRIC MEMBERSHIP CORPORATION IRWI 2294687415 PO BOX 125 OCILLA GA 31774 SCOTT ANDERSON MANAGER OF OPS/ROW 2294687415 2025-11-10 true true H TERRELL MCMICHAEL JR P01259982 4787466277 2025-11-12 2024 2025-03-06 01:10:19Z SCOTT ANDERSON PO BOX 125 OCILLA GA 31774 38054140 false X X 1936 GA 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. 9 9 50 266863 0 34061231 37670583 38886 25603 270279 357954 34370396 38054140 0 2472751 2441772 544061 597223 0 0 31353584 34898447 34370396 37937442 116698 129673719 159981748 96922358 124949456 32751361 35032292 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. false false N/A false false false false false false false false false true false true false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false false true 23 0 true 50 true true true false false false false 36332250 470486 false false false X 9 9 false false false false true true true true true false false true true true true true true true true false GA X IRWIN EMC 2294687415 PO BOX 125 OCILLA GA 31774 BETTY METTS CHAIRMAN 6.80 X X 24541 0 0 PHIL GILLEY VICE CHAIRMA 6.30 X X 31607 0 0 DONALD WIGGINS SEC/TREAS. 6.30 X X 31747 0 0 KEITH BARNETTE DIRECTOR 6.30 X 31607 0 0 IRA TUCKER DIRECTOR 6.30 X 30420 0 0 GLENN GRIFFIN DIRECTOR 6.30 X 32622 0 0 WAYNE HUGGINS DIRECTOR 6.30 X 22691 0 0 EDDIE MCKIE DIRECTOR 6.30 X 31747 0 0 WANDA MCCURDY DIRECTOR 6.30 X 31726 0 0 RANDY CRENSHAW PRESIDENT/CE 50.00 X 267456 0 50232 TAMMIE ELLIOT VP ADMINISTR 50.00 X 153069 0 48294 SCOTT ANDERSON MANAGER OF O 50.00 X 136347 0 25215 ALLEN GREEN MANAGER OF S 50.00 X 138675 0 28237 GORDON TAPP MANAGER OF C 50.00 X 141753 0 35236 STEPHEN TYUS MANAGER OF E 50.00 X 155058 0 43786 1261066 231000 10 false true false ELECTRIC REVENUE 221000 33460055 33460055 POLE RENTAL AND ACCESS 221000 2988256 2988256 G & T CAPITAL CREDITS 221000 684979 684979 OTHER CAPITAL CREDITS 221000 537293 537293 37670583 25603 25603 NON OP REVENUE SHARE FIBER 519100 266863 266863 GAIN ON DISPOSITION OF PROPER 91091 91091 357954 38054140 34773418 266863 3013859 2441772 586416 10807 5260119 4337536 BROADBAND ACTIVITIES 276355 PURCHASED POWER 17217324 DISTRIBUTION MAINTENANCE 2315997 DISTRIBUTION OPERATIONS 1849638 3641478 37937442 0 0 0 2204439 989766 3056085 3470210 7657364 3633692 394493 1477064 177053786 42914680 101215851 134139106 14397553 15523988 747934 747922 129673719 159981748 13835334 9742377 81117659 114265452 1969365 941627 96922358 124949456 X 186964 185904 32564397 34846388 32751361 35032292 129673719 159981748 X 116698 2164233 X false true X true false 299961 299961 3576242 1149247 2426995 161568812 40835433 120733379 123460335 PAT CAP COOPS- OPC 8854000 C PAT CAP COPS - GRESCO 2425166 C PAT CAP COOPS - GTC 2124554 C OTHER PAT CAP 820549 C PAT CAP-CFC 533513 C INVEST IN CTC'S 461871 C PAT CAP-SEDC 132256 C PAT CAP-SMARR 94322 C PAT CAP-SEWELL CREEK 76185 C PAT CAP-GSOC 1572 C 15523988 ACCUM PROV FOR PENSION & BENEFITS 631930 CONSUMER DEPOSITS 309697 941627 X X X false false false RANDY CRENSHAW PRESIDENT/CEO 242584 9209 15663 24883 25349 317688 TAMMIE ELLIOT VP ADMINISTRATION 147622 3305 2142 18222 30072 201363 SCOTT ANDERSON MANAGER OF OPS/ROW 127882 2373 6092 1191 24024 161562 ALLEN GREEN MANAGER OF STAKING 127426 2697 8552 13044 15193 166912 GORDON TAPP MANAGER OF CONST. 129702 2743 9308 13058 22178 176989 STEPHEN TYUS MANAGER OF ENGINEERI 139188 2258 13612 14259 29527 198844 FORM 990 THE CORPORATION'S RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED BY THE FEDERAL ENERGY REGULATORY COMMISSION (18CFR.PART 101) AS MODIFIED AND ADOPTED BY THE RURAL UTILITIES SERVICE (RUS) IN 7.CFR.1767. THOSE PRACTICES UTILIZE ALLOCATION BASES. AS A RESULT, IT WOULD REQUIRE SIGNIFICANT EFFORT TO BREAK OUT EXPENSES IN THE FUNCTIONAL CATEGORIES PROVIDED FOR ON THE STATEMENT OF FUNCTIONAL EXPENSES. MANAGEMENT HAS OPTED TO CLASSIFY ITS EXPENSES ON PART IX OF THE FORM 990 IN THE SAME MANNER IT REPORTS ITS FINANCIAL RESULTS TO LENDERS, REGULATORS AND ITS MEMBER-OWNERS. 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 THE COOPERATIVE HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AS PROVIDED FOR IN ITS BYLAWS WHICH ARE 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 DONATED CAPITAL 356 PATRONAGE CAPITAL CREDITS 2,441,772 OTHER 8,158 CAPITAL CREDIT RETIREMENTS -284,993 MEMBERSHIPS -1,060 TOTAL 2,164,233