2026-07-29T08:44:44-04:00 2025-12-31 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2025-01-01 582231207 GEORGIA SYSTEM OPERATIONS CORPORATION GEOR 7702707600 2100 EAST EXCHANGE PLACE TUCKER GA 30084 JEFF THOMPSON VP, CHIEF LEGAL 7702707600 2026-07-28 true WILLIAM R ROUNTREE P01231836 4787466277 2026-07-29 2025 2025-03-06 01:10:19Z GSOC GREGORY S FORD 2100 EAST EXCHANGE PLACE TUCKER GA 30084 109957641 false X WWW.GASOC.COM X 1997 GA GEORGIA SYSTEM OPERATIONS CORPORATION (GSOC) PROVIDES 24-HOUR ELECTRIC SYSTEM OPERATION SERVICES, ON A NOT FOR PROFIT BASIS, TO ENERGY MARKET PARTICIPANTS IN GEORGIA AND THE SOUTHEASTERN UNITED STATES. 13 13 330 0 0 99481934 109761716 266619 195925 0 99748553 109957641 0 0 62545275 67101442 0 0 37203278 42856199 99748553 109957641 0 36104937 39597887 35862917 39355867 242020 242020 GEORGIA SYSTEM OPERATIONS CORPORATION (GSOC) PROVIDES 24-HOUR ELECTRIC SYSTEM OPERATION SERVICES, ON A NOT FOR PROFIT BASIS, TO ENERGY MARKET PARTICIPANTS IN GEORGIA AND THE SOUTHEASTERN UNITED STATES. false false 109957641 109761716 GEORGIA SYSTEM OPERATIONS CORPORATION ENSURES RELIABLE, INDEPENDENT SYSTEM OPERATIONS BY CONTROLLING AND MONITORING ELECTRIC GENERATION, TRANSMISSION AND DISTRIBUTION ASSETS OWNED BY ITS MEMBERS AND THEIR POWER SUPPLY PARTNERS. 109957641 false false false false false false false false false true false false true true false false true 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 true true true false true 106 0 true 330 true false false false false false false false false X 13 13 false false false false true true true true true false false true true true true true true true true false GA X JEFFREY L HAYS 7702707600 2100 EAST EXCHANGE PLACE TUCKER GA 30084 GREGORY S FORD PRESIDENT & 40.00 X 1703377 0 86610 NATHAN BROWN EXECUTIVE VP 40.00 X 633004 0 96752 JEFF THOMPSON VP, CHIEF LE 40.00 X 586703 0 97525 DAVID REVILL VP, CIO 40.00 X 510636 0 65473 RUSSELL TURNER VP, PWR DELI 40.00 X 463872 0 80207 GARY JENKINS VP, SYSTEM O 40.00 X 364900 0 97108 MATTHEW HYATT VP POWER TEC 40.00 X 354787 0 87474 DEWANE DALEY VP CORP PLAN 40.00 X 315998 0 98608 HOMER GENTRY VP, CAO (RET 40.00 X 338105 0 60305 SUSAN IRWIN VP, CAO 40.00 X 309244 0 77171 KIA HARRISON DIR SS ADMIN 40.00 X 312978 0 47518 RON WILSON MGR ENTERPRI 40.00 X 290638 0 58987 CANDICE GARDNER DIR, HUMAN R 40.00 X 288369 0 35379 ANTHONY NORTON DIR., CHAIRM 6.77 X X 55080 0 0 LOU OBERSKI DIRECTOR 3.83 X 27900 0 23500 MIKE MCDONALD DIRECTOR 3.59 X 39600 0 0 NEAL SHEPARD DIR, VICE CH 1.59 X X 36540 0 0 HARRY PARK DIR., SEC/TR 2.18 X X 36295 0 0 JERRY BOATWRIGHT DIRECTOR 3.19 X 34070 0 0 DONNIE CORDELL DIRECTOR 3.87 X 33720 0 0 GARY BRANCH DIRECTOR 3.67 X 30760 0 0 CHIP JAKINS DIRECTOR 1.42 X 26900 0 0 MICHAEL GOODROE DIRECTOR 2.25 X 25500 0 0 WAYNE LIVINGSTON DIRECTOR 2.13 X 24275 0 0 GREG PROCTOR DIRECTOR 2.23 X 23900 0 0 LEWIS SHEFFIELD DIRECTOR 4.50 X 2581 0 0 6869732 1012617 221 false true false EDGE SOLUTIONS LLC 11520 DAVIS DR ALPHARETTA GA 30009 IT CONSULTING 858364 STARBOARD CONSULTING LLC 2170 WEST SR434 LONGWOOD FL 32779 CONSULTING 567499 POWERGEM LLC 3000 RIVERCHASE GALLERIA HOOVER AL 35244 IT CONSULTING 350238 BEACON HILL STAFFING GROUP LLC 152 BOWDOIN STREET BOSTON MA 02108 CONSULTING 299880 EVERSHEDS SUTHERLAND US LLP 999 PEACHTREE STREET NE SUITE 2300 ATLANTA GA 30309 LEGAL 246656 8 SYSTEM OPER REV - OPC/GTC 221000 70846846 70846846 SHARED SERVS - OPC/GTC 221000 38214607 38214607 OPER REV - OTHER MEMBERS 221000 580303 580303 SHARED SERVS - OTHER MEM 221000 119960 119960 109761716 195925 195925 109957641 109761716 195925 5991613 5991613 43106878 43106878 14667722 14667722 3335229 3335229 392395 392395 9461975 9461975 100142 100142 391510 391510 10857342 10857342 5818835 5818835 530680 530680 479967 479967 2478488 2478488 382140 382140 CORPORATE ALLOCATIONS 4619495 4619495 POWER PRODUCTION COSTS 3869970 3869970 INVESTMENT IN OUTSIDE ORG 2088783 2088783 EQUIPMENT PURCH. / RENTAL 1384477 1384477 109957641 109957641 0 0 6585932 6668017 4297397 6225562 5483772 7340353 31442027 19967503 14097795 11474524 5640041 7889431 36104937 39597887 14718672 17643709 11681658 11868993 9462587 9843165 35862917 39355867 X 205 205 241815 241815 242020 242020 36104937 39597887 X 0 X false true X true false 31442027 19967503 11474524 11474524 OTHER DEFERRED ASSETS 5532136 CONSTRUCTION WORK IN PROGRESS 1897592 SSIT EMC SERVICES PREPAID 264316 OTHER INVESTMENTS 195387 7889431 DEFERRED COMPENSATION 5999550 RIGHT-OF-USE LEASE OBLIGATION 3574580 SSIT EMC SERVICES 269035 9843165 X X X X false true false false false false false false false GREGORY S FORD PRESIDENT & CEO 1166680 508042 28655 46500 40110 1789987 NATHAN BROWN EXECUTIVE VP, COO 442810 147991 42203 46500 50252 729756 JEFF THOMPSON VP, CHIEF LEGAL 423212 105717 57774 46500 51025 684228 DAVID REVILL VP, CIO 391593 94716 24327 46500 18973 576109 RUSSELL TURNER VP, PWR DELIVERY 358923 75838 29111 46500 33707 544079 GARY JENKINS VP, SYSTEM OPS 283225 58029 23646 46500 50608 462008 MATTHEW HYATT VP POWER TECHNOLOGY 278001 60691 16095 46500 40974 442261 DEWANE DALEY VP CORP PLANNING/MEM 268489 36320 11189 49624 48984 414606 HOMER GENTRY VP, CAO (RETIRED) 201687 116032 20386 46500 13805 398410 SUSAN IRWIN VP, CAO 298764 10480 38511 38660 386415 KIA HARRISON DIR SS ADMIN INFO 178397 27210 107371 30555 16963 360496 RON WILSON MGR ENTERPRISE APP 139769 21314 129555 25977 33010 349625 CANDICE GARDNER DIR, HUMAN RESOURCES 182594 39004 66771 34392 987 323748 SCHEDULE J, PAGE 1, PART I, LINE 4 GREGORY S. FORD 0 165,205 0 NATHAN BROWN 0 20,344 0 DAVID REVILL 0 26,815 0 RUSSELL TURNER 0 20,043 0 GARY JENKINS 0 52,823 0 MATTHEW HYATT 0 39,987 0 HOMER GENTRY 0 19,806 0 FORM 990, PAGE 6, PART VI, LINE 6 GEORGIA SYSTEM OPERATIONS CORPORATION (GSOC) IS A TAX EXEMPT 501(C)(4) ENTITY WHOSE MEMBERSHIP CONSISTS OF 39 EMC'S IN THE STATE OF GEORGIA, OGLETHORPE POWER CORPORATION(A GEORGIA ELECTRIC MEMBERSHIP CORPORATION NOT-FOR-PROFIT COOPERATIVE) AND GEORGIA TRANSMISSION CORPORATION (A TAX EXEMPT 501(C)(12) CORPORATION). FORM 990, PAGE 6, PART VI, LINE 7A THE CORPORATION HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AS PROVIDED BY ITS BYLAWS. 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. FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN IS PREPARED EXTERNALLY BY A CPA AND WILL BE INITIALLY REVIEWED INTERNALLY BY THE CONTROLLER AND ASSISTANT CONTROLLER, EACH OF WHOM ARE CPAS. A SECONDARY REVIEW IS PERFORMED BY THE VICE PRESIDENT, CHIEF LEGAL AND COMPLIANCE OFFICER BEFORE A FINAL REVIEW IS PERFORMED BY THE PRESIDENT/CEO. ONCE THE INTERNAL REVIEW IS COMPLETED, THE RETURN WILL THEN BE PROVIDED TO THE GOVERNING BODY FOR REVIEW BEFORE THE RETURN IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C GEORGIA SYSTEM OPERATIONS CORPORATION MAINTAINS A CORPORATE POLICY THAT PROVIDES GUIDELINES AND STANDARDS TO EMPLOYEES AND BOARD MEMBERS OF GSOC TO AVOID CONFLICTS OF INTEREST OR THE APPEARANCE OF CONFLICTS OF INTEREST, SO THAT THE AFFAIRS OF GSOC MAY BE CARRIED OUT IN A BUSINESSLIKE AND ETHICAL MANNER. AT THE TIME OF HIRING, ALL EMPLOYEES ARE REQUIRED TO REVIEW THIS POLICY AND SIGN AN ACKNOWLEDGMENT FORM THAT THEY HAVE RECEIVED AND UNDERSTAND THE POLICY. THE DIRECTORS, OFFICERS AND ALL COMPANY EMPLOYEES ARE ASKED TO REVIEW THE POLICY ON AN ANNUAL BASIS AND TO SUBMIT CONFIRMATION THAT THE POLICY HAS BEEN UPDATED AND REVIEWED ANNUALLY. TO ENSURE CONTINUED COMPLIANCE WITH THIS POLICY, GSOC'S INTERNAL AUDIT GROUP CONDUCTS REGULAR AUDITS AND COORDINATES INFORMATION DISCLOSURE TO EMPLOYEES AND BOARD MEMBERS REQUIRING THESE INDIVIDUALS TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST. THE INTERNAL AUDIT GROUP REPORTS SUCH AUDIT FINDINGS TO THE AUDIT COMMITTEE ON AN ANNUAL BASIS. THE CONFLICT OF INTEREST POLICY IS INCLUDED AS A PART OF THIS RETURN. FORM 990, PAGE 6, PART VI, LINE 15A GEORGIA SYSTEM OPERATIONS CORPORATION HAS A COMPENSATION COMMITTEE THAT IS A SUBSET OF THE BOARD OF DIRECTORS. GSOC'S CEO SALARY IS MARKET REVIEWED ANNUALLY AND SUBMITTED BY HUMAN RESOURCES TO THE COMMITTEE FOR APPROVAL. THE COMMITTEE WOULD THEN PRESENT THE SALARY INCREASE RECOMMENDATION TO THE BOARD OF DIRECTORS FOR FINAL APROVAL. FORM 990, PAGE 6, PART VI, LINE 15B GEORGIA SYSTEM OPERATIONS CORPORATION HAS A COMPENSATION COMMITTEE THAT IS A SUBSET OF THE BOARD OF DIRECTORS. OFFICER SALARIES ARE MARKET-BASED AND ARE REVIEWED ANNUALLY. OFFICER SALARIES ARE SUBMITTED BY HUMAN RESOURCES TO THE COMMITTEE FOR APPROVAL. THE COMMITTEE WOULD THEN PRESENT THE SALARY INCREASE RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 GEORGIA SYSTEM OPERATIONS CORPORATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON THE INTERCOMPANY RETRIEVAL SYSTEM AND ARE AVAILABLE UPON REQUEST BY THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9 SHARED SERVICES -38,334,567 SHARED SERVICES 38,334,567 GEORGIA NETWORK OPERATIONS COMPANY 2100 E EXCHANGE PLACE TUCKER GA 30084 821555793 COMM. GA N/A true false false false false false false false false false false false false false false true false false false true GNOC O 34800 FMV GNOC S 141135 FMV SCHEDULE R IN 2017, GSOC CREATED A WHOLLY-OWNED SUBSIDIARY, GEORGIA NETWORK OPERATIONS COMPANY, LLC (GNOC) TO SERVE AS A COMPETITIVE LOCAL EXCHANGE CARRIER AND INTEREXCHANGE PROVIDER. GNOC PROVIDES A MECHANISM FOR MEMBERS AND THIRD PARTIES TO USE GSOC AND GTC FIBER NETWORK CAPACITY IN EXCHANGE FOR RIGHTS OF USE IN THE MEMBERS AND THIRD PARTYS FIBER NETWORK SYSTEMS OR OTHER CONSIDERATION.