Nonprofit · EIN 58-2423010
SMARR EMC
Tax-exempt · TUCKER, GA 30084
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $40,969,608 | $39,469,608 | $1,500,000 | $90,186,493 | $37,545,274 | $52,641,219 |
| December 31, 2023 | 990 | $46,976,641 | $43,976,641 | $3,000,000 | $85,415,332 | $34,274,113 | $51,141,219 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $40,955,903
- Investment income
- $13,705
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Depreciation
- $3,212,087
Balance sheet and other
- Total assets, start of year
- $85,415,332
- Total assets, end of year
- $90,186,493
- Total liabilities, end of year
- $37,545,274
- Net assets, end of year
- $52,641,219
- Land, buildings and equipment
- $19,717,523
- Gross receipts
- $40,969,608
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1998
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shaun Mock | Director Trustee or director, Officer | 1.5 | $0 |
| Edward M Brinson Jr | Director Trustee or director | 1 | $0 |
| Gary A Miller | Director Trustee or director | 1 | $0 |
| Danny Nichols | Director Trustee or director | 1 | $0 |
| Randy Crenshaw | Director Trustee or director | 1 | $0 |
| Elizabeth B Higgins | Treasurer Officer | 0.4 | $0 |
| Michelle Crane | Secretary Officer | 1 | $0 |
| William F Ussery | Assistant Secretary Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| D Ronnie Lee | Director/President thru 3/23 Trustee or director, Officer | 1.5 | $0 |
| Edward M Brinson Jr | Director Trustee or director | 1 | $0 |
| Gary A Miller | Director Trustee or director | 1 | $0 |
| Randy Crenshaw | Director Trustee or director | 1 | $0 |
| Shaun Mock | Director all yr/President from 3/23 Trustee or director, Officer | 1.5 | $0 |
| Danny Nichols | Director from 3/23 Trustee or director | 1 | $0 |
| Elizabeth B Higgins | Treasurer Officer | 0.4 | $0 |
Address and contacts
- Address (IRS master file)
- 2100 EAST EXCHANGE PLACE, TUCKER, GA 30084-5342
- In care of
- % PATRICIA N NASH SEC
- Principal officer (990 for 2024)
- Elizabeth Higgins, 2100 East Exchange Place, Tucker, GA 30084
- Signed the 990
- Elizabeth Higgins, Treasurer
- Phone
- (770) 270-7765
- Return prepared by
- Oglethorpe Power Corporation
Mission
To furnish electrical energy and service; to assist its 35 Georgia EMC members in the efficient and economical use of energy; See full mission statement on Sch O.To furnish electrical energy and service; to assist its 35 Georgia EMC members in the efficient and economical use of energy; to engage in research and to promote and develop energy conservation and sources and methods of conserving, producing, converting and delivering energy; and to engage in any lawful act or activity necessary or convenient to effect the foregoing purposes.
Program accomplishments
- Smarr EMC was incorporated on October 23, 1998 under the Georgia Electric Membership Corporation Act, and operates as a membership cooperative. Smarr EMC has 35 members, each of which is an electric distribution cooperative that operates on a cooperative basis and qualifies as an exempt like organization under section 501(c)(12)(A) of the the Internal Revenue Code of 1986 as amended. Each of the members provides retail electric service on a not-for-profit basis to residential, commercial and industrial customer within a specific geographic area of Georgia.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-2423010
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $90,186,493
- Income (IRS master file)
- $40,969,608
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $40,969,608 | $39,469,608 | $90,186,493 | IRS |
| 990 | December 2023 | $46,976,641 | $43,976,641 | $85,415,332 | XML |
| 990 | December 2022 | $98,894,071 | $94,048,554 | $81,159,667 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 58-2423010).
Questions about SMARR EMC
- What is the EIN of SMARR EMC?
- The employer identification number (EIN) of SMARR EMC is 58-2423010.
- Is SMARR EMC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2000.
- Are donations to SMARR EMC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SMARR EMC 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 SMARR EMC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SMARR EMC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SMARR EMC?
- The 990 for the year ended December 31, 2024 names Elizabeth Higgins.
- Who are the officers and directors of SMARR EMC?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does SMARR EMC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $40,969,608, expenses of $39,469,608 and total assets of $90,186,493 at year end.
Other nonprofits in TUCKER
- JUST THINK AHEAD INSURANCE ORG EIN 84-2096563 · last filed 990-EZ for 2025
- GEORGIA TRANSMISSION CORPORATION EIN 58-2231201 · last filed 990 for 2025
- GEORGIA ENERGY COOPERATIVE AN ELECTRIC MEMBERSHIP CORPORATION EIN 58-2664429 · last filed 990 for 2024
- GEORGIA SYSTEM OPERATIONS CORPORATION EIN 58-2231207 · last filed 990 for 2025
- GREEN POWER EMC EIN 01-0589514 · last filed 990 for 2024
- GEORGIA HAP ADMINISTRATORS INC EIN 58-2489635 · last filed 990 for 2025
- GEORGIA ELECTRIC MEMBERSHIP CORPORATION EIN 58-0530279 · last filed 990 for 2025
- REACH GEORGIA FOUNDATION INC EIN 47-3727250 · last filed 990 for 2025
All nonprofits in TUCKER · Georgia · Mutual and membership benefit