Nonprofit · EIN 58-0370240
NORTH GEORGIA ELECTRIC MEMBERSHIP
Tax-exempt · DALTON, GA 30722
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $298,342,174 | $290,608,193 | $7,733,981 | $477,680,548 | $248,942,994 | $228,737,554 |
| June 30, 2024 | 990 | $271,273,857 | $268,093,525 | $3,180,332 | $449,379,592 | $228,300,988 | $221,078,604 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $285,400,155
- Investment income
- $1,926,250
- Net rental income
- $7,643,629
- Other revenue
- $11,015,769
Expenses
- Grants and similar amounts paid
- $40,514
- Compensation of officers, directors and key employees
- $2,235,136
- Other salaries and wages
- $17,925,962
- Salaries, compensation and benefits (total)
- $20,161,098
- Professional fundraising fees
- $0
- Legal fees
- $717,409
- Accounting fees
- $34,747
- Depreciation
- $20,981,545
- Program services (functional)
- $290,608,193
Balance sheet and other
- Total assets, start of year
- $449,379,592
- Total assets, end of year
- $477,680,548
- Total liabilities, end of year
- $248,942,994
- Net assets, end of year
- $228,737,554
- Land, buildings and equipment
- $427,258,474
- Gross receipts
- $298,342,174
- Employees
- 245
- Volunteers
- 0
- Year formed
- 1936
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHRYN D WEST | PRESIDENT AND CEO Officer | 60 | $350,443 | $89,483 |
| BRIAN CHILDERS | CHIEF INFORMATION OFFICER Officer | 50 | $220,476 | $74,887 |
| PAUL RUUD | VP ENGINEERING SERVICES Key employee | 50 | $194,517 | $77,002 |
| KIM GAMEL | VP CORPORATE SERVICES Key employee | 50 | $192,292 | $74,301 |
| JEFFERY BROWN | VP OPERATION SERVICES Key employee | 50 | $187,735 | $78,123 |
| ALISA BASARABA | VP MEMBER SERVICES Key employee | 50 | $190,173 | $64,084 |
| EARNEST WITHEROW | SENIOR MANAGER FIELD ADMIN Highest-paid employee | 48 | $182,846 | $55,804 |
| JARROD DREW | CREW LEADER Highest-paid employee | 53 | $170,757 | $54,725 |
| JAMES ROGERS | LINE WORKER/SERVICE WORKER Highest-paid employee | 43 | $158,837 | $49,557 |
| CALEB BRANSON | LINE WORKER/SERVICE WORKER Highest-paid employee | 56 | $162,753 | $37,635 |
| JAMES SATCHER | CREW LEADER Highest-paid employee | 49 | $157,977 | $33,076 |
| TED CLARK | CHAIRMAN OF THE BOARD Trustee or director | 8.08 | $16,690 | $0 |
| JOHN HOWARD | SECRETARY/TREASURER Trustee or director | 9.56 | $16,690 | $0 |
| JASON PARKER | DIRECTOR Trustee or director | 3.73 | $16,110 | $0 |
| MARK THOMAS | VICE-CHAIRMAN Trustee or director | 2.15 | $11,470 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BENJAMIN MITCHELL | DIRECTOR Trustee or director | 7.39 | $5,370 |
990 for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHRYN D WEST | PRESIDENT AND CEO Officer | 60 | $350,457 | $85,496 |
| JEFFERY BROWN | VP OPERATION SERVICES Key employee | 50 | $217,659 | $80,345 |
| BRIAN CHILDERS | CHIEF INFORMATION OFFICER Officer | 50 | $203,906 | $64,494 |
| PAUL RUUD | VP ENGINEERING SERVICES Key employee | 50 | $187,714 | $73,687 |
| KIM GAMEL | VP CORPORATE SERVICES Key employee | 50 | $186,161 | $69,056 |
| ALISA BASARABA | VP MEMBER SERVICES Key employee | 50 | $177,311 | $62,736 |
| JAMES B TOWERS | MANAGER FIELD ENGINEER Highest-paid employee | 43.08 | $149,314 | $65,870 |
| KYLE L BARFIELD | DIRECTOR POWER DELIVERY Highest-paid employee | 40 | $149,418 | $64,262 |
| JAMES ROGERS | ASST MANAGER, OPERATION SERV Highest-paid employee | 43.15 | $158,290 | $50,219 |
| DAVID CRAIG | MANAGER OPER SERVICES EAST Highest-paid employee | 40.77 | $151,995 | $51,682 |
| JAMES SATCHER | CREW LEADER Highest-paid employee | 48.57 | $158,290 | $32,255 |
| JOHN HOWARD | SECRETARY/TREASURER Trustee or director | 8.19 | $14,475 | $0 |
| JASON PARKER | DIRECTOR Trustee or director | 2.36 | $14,065 | $0 |
| TED CLARK | CHAIRMAN OF THE BOARD Trustee or director | 6.04 | $13,325 | $0 |
| MARK THOMAS | VICE-CHAIRMAN Trustee or director | 2.31 | $10,630 | $0 |
| DENIA REESE | DIRECTOR Trustee or director | 0.77 | $9,660 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1407, DALTON, GA 30722-1407
- Principal officer (990 for 2024)
- KATHRYN D WEST, PO BOX 1407, DALTON, GA 307221407
- Signed the 990
- KATHRYN D WEST, CEO
- Phone
- (706) 259-9441
- Website
- WWW.NGEMC.COM
- Return prepared by
- HENDERSON HUTCHERSON & MCCULLOUGH PLLC
Mission
TO PROMOTE AND ENCOURAGE THE USE OF ELECTRIC ENERGY AND MAKE IT AVAILABLE TO CONSUMERS AT THE LOWEST POSSIBLE COST CONSISTENT WITH SOUND ECONOMY AND GOOD MANAGEMENT.
Program accomplishments
- NORTH GEORGIA EMC IS A NOT-FOR-PROFIT ELECTRIC COOPERATIVE SERVING OVER 100,000 METERS IN CATOOSA, CHATTOOGA, FLOYD, GORDON, MURRAY, WALKER, AND WHITFIELD COUNTIES.Expenses $290,608,193
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 58-0370240
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1942
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $477,680,548
- Income (IRS master file)
- $298,342,174
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $298,342,174 | $290,608,193 | $477,680,548 | XML |
| 990 | June 2024 | $271,273,857 | $268,093,525 | $449,379,592 | XML |
| 990 | June 2023 | $272,603,942 | $272,603,942 | $415,304,530 | IRS |
| 990 | June 2022 | $261,073,462 | $261,073,462 | $403,958,912 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-0370240).
Questions about NORTH GEORGIA ELECTRIC MEMBERSHIP
- What is the EIN of NORTH GEORGIA ELECTRIC MEMBERSHIP?
- The employer identification number (EIN) of NORTH GEORGIA ELECTRIC MEMBERSHIP is 58-0370240.
- Is NORTH GEORGIA ELECTRIC MEMBERSHIP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1942.
- Are donations to NORTH GEORGIA ELECTRIC MEMBERSHIP tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does NORTH GEORGIA ELECTRIC MEMBERSHIP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NORTH GEORGIA ELECTRIC MEMBERSHIP due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NORTH GEORGIA ELECTRIC MEMBERSHIP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of NORTH GEORGIA ELECTRIC MEMBERSHIP?
- The 990 for the year ended June 30, 2025 names KATHRYN D WEST.
- Who are the officers and directors of NORTH GEORGIA ELECTRIC MEMBERSHIP?
- The 990 for the year ended June 30, 2025 lists 16 people; 16 received compensation from the organization, the highest $350,443 (KATHRYN D WEST, PRESIDENT AND CEO).
- How much revenue does NORTH GEORGIA ELECTRIC MEMBERSHIP have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $298,342,174, expenses of $290,608,193 and total assets of $477,680,548 at year end.
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