2024-09-13T16:18:31-04:00 2023-12-31 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2023-01-01 580300540 IRWIN ELECTRIC MEMBERSHIP CORPORATION IRWI 2294687415 PO BOX 125 OCILLA GA 31774 RANDY CRENSHAW PRESIDENT/CEO 2294687415 2024-09-10 true false JACOB R MORRIS P01653123 4787466277 2024-09-13 2023 2024-08-08 14:25:15Z RANDY CRENSHAW PO BOX 125 OCILLA GA 31774 34370396 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 49 0 0 30095749 34061231 24441 38886 8838 270279 30129028 34370396 0 2472751 490200 544061 0 0 31597372 31353584 32087572 34370396 -1958544 0 107198725 129673719 76614905 96922358 30583820 32751361 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 24 0 true 49 true false false false false false 32522732 483399 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 0.00 X X 30139 0 0 PHIL GILLEY VICE CHAIRMA 6.30 0.00 X X 30139 0 0 DONALD WIGGINS SEC/TREAS. 6.30 0.00 X X 30139 0 0 KEITH BARNETTE DIRECTOR 6.30 0.00 X 30139 0 0 IRA TUCKER DIRECTOR 6.30 0.00 X 5023 0 0 GLENN GRIFFIN DIRECTOR 6.30 0.00 X 30139 0 0 WAYNE HUGGINS DIRECTOR 6.30 0.00 X 3635 0 0 EDDIE MCKIE DIRECTOR 6.30 0.00 X 30139 0 0 WANDA MCCURDY DIRECTOR 6.30 0.00 X 30139 0 0 SANDY MCCLURD DIRECTOR 3.15 X 10096 0 0 DAVID CHANEY DIRECTOR 3.15 X 4521 0 0 RANDY CRENSHAW PRESIDENT/CE 50.00 0.00 X 262311 0 47502 TAMMIE ELLIOT VP ADMINISTR 50.00 0.00 X 146520 0 43135 SCOTT ANDERSON MANAGER OF O 50.00 0.00 X 121497 0 22596 ALLEN GREEN MANAGER OF S 50.00 0.00 X 119374 0 25678 GORDON TAPP MANAGER OF C 50.00 0.00 X 129006 0 32030 STEPHEN TYUS MANAGER OF E 50.00 0.00 X 129611 0 39072 1142567 210013 10 false true false ELECTRIC REVENUE 221000 32522732 32522732 G & T CAPITAL CREDITS 221000 1273373 1273373 OTHER CAPITAL CREDITS 221000 152463 152463 POLE RENTAL 221000 112663 112663 34061231 38886 38886 NON-OPERATING REVENUE SHARE 187503 187503 NON-OPERATING - GENERATORS 73530 73530 GAIN ON DISPOSITION OF PROPER 9246 9246 270279 34370396 34218847 151549 2472751 544061 3690240 4071939 PURCHASED POWER 15428397 DISTRIBUTION MAINTENANCE 2526613 DISTRIBUTION OPERATIONS 2024605 CONSUMER ACCOUNTS 1668316 1943474 34370396 0 0 0 521790 2204439 1691817 3056085 9939252 7657364 377636 394493 149037751 47821900 80846897 101215851 13073391 14397553 747942 747934 107198725 129673719 6513278 13835334 69101406 81117659 1000221 1969365 76614905 96922358 X 188154 186964 30395666 32564397 30583820 32751361 107198725 129673719 X 0 2167541 X false true X true false 299961 299961 3549742 1126329 2423413 145187017 46245571 98941446 101664820 PAT CAP COOPS- OPC 8372596 C PAT CAP COOPS - GTC 1940892 C PAT CAP COPS - GRESCO 1938015 C OTHER PAT CAP 820583 C PAT CAP-CFC 584932 C INVEST IN CTC'S 462855 C PAT CAP-SEDC 125514 C PAT CAP-SMARR 75508 C PAT CAP-SEWELL CREEK 75086 C PAT CAP-GSOC 1572 C 14397553 DEFERRED CREDITS - OVER-RECOVERY 1000000 ACCUM PROV FOR PENSION & BENEFITS 815618 CONSUMER DEPOSITS 298017 DEFERRED COMPENSATION -144270 1969365 SCHEDULE D, PAGE 4, PART XIII THE CORPORATION'S FISCAL YEAR END IS APRIL 30TH. THE CORPORATION'S FINANCIAL STATEMENTS WERE AUDITED AS OF APRIL 30, 2024 AND 2023. X X X false false false RANDY CRENSHAW PRESIDENT/CEO 230403 9086 22822 24861 22641 309813 TAMMIE ELLIOT VP ADMINISTRATION 141298 3197 2025 16511 26624 189655 GORDON TAPP MANAGER OF CONST. 113928 2629 12449 12283 19747 161036 STEPHEN TYUS MANAGER OF ENGINEERI 116227 2085 11299 12783 26289 168683 SCHEDULE J, PART III THE COOPERATIVE HAS A MEMORANDUM OF UNDERSTANDING WITH ANOTHER COOPERATIVE WHEREBY THE COOPERATIVES SHARE AN EXECUTIVE MANAGER. IRWIN ELECTRIC MEMBERSHIP CORPORATION RECEIVED 102,000 FOR THESE SHARED SERVICES THROUGH SEPTEMBER 2023. 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 1,518 PATRONAGE CAPITAL CREDITS 2,472,751 CAPITAL CREDIT RETIREMENTS -305,538 MEMBERSHIPS -1,190 TOTAL 2,167,541