LITTLE OCMULGEE ELECTRIC MEMBERSHIP CORPORATION (EIN 580328075) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1938

Legal Domicile

Principal Officer

LEWIS SHEFFIELD

Phone

9125687171

Tax Period

2025-01-01 to 2025-12-31

LITTLE OCMULGEE ELECTRIC MEMBERSHIP CORPORATION, founded in 1938, is a mid-sized nonprofit that reported $29.0M in total revenue in fiscal year 2025.

Mission

TO PROVIDE THE BEST POSSIBLE ELECTRIC SERVICE TO ALL WHO DESIRE IT WITHIN THE SYSTEM SERVICE AREA AT THE LOWEST PRICE CONSISTENT WITH THE HIGHEST STANDARD OF SERVICE.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $28,788,860

Investment Income $39,758

Other Revenue $169,575

TOTAL REVENUE $28,998,193

Expense Breakdown

Grants Paid $0

Salaries & Benefits $445,661

Fundraising Expenses $0

Program Expenses $28,998,193

Other Expenses $27,086,133

TOTAL EXPENSES $28,998,193

Year-over-Year Comparison

	2025	2024	Change
Revenue	$28,998,193	$27,350,946	+0.1%
Expenses	$28,998,193	$27,350,946	+0.1%
Net Income	$0	$0	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$60,303

Total Directors

$171,043

Key Employees

$274,618

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIMMY GRIMES	DIRECTOR	3.12	Director	$22,647	$0	$22,647
WESLEY YAWN	DIRECTOR	4.81	Director	$28,989	$0	$28,989
GEORGE BEST	DIRECTOR	3.54	Director	$8,381	$0	$8,381
BENNY EVANS	DIRECTOR - SECRETARY	3.98	Officer Director	$22,647	$0	$22,647
LARUE FOUNTAIN	DIRECTOR	2.05	Director	$6,878	$0	$6,878
CHRIS MILTON	DIRECTOR	2.65	Director	$14,838	$0	$14,838
JIM KNIGHT	DIRECTOR - VICE PRESIDENT	3.87	Officer Director	$15,009	$0	$15,009
CAREY LOCKE	DIRECTOR - PRESIDENT	9.75	Officer Director	$22,647	$0	$22,647
RONNIE BATES	DIRECTOR	1.88	Director	$28,607	$0	$28,607
TOMMY THOMPSON	DIRECTOR	8.75	Director	$400	$0	$400
LEWIS SHEFFIELD	GENERAL MANAGER	40.00	Key Emp	$230,978	$43,640	$274,618
KEITH COUEY	MANAGER OF OPERATIONS	40.00	Highest	$137,998	$14,693	$152,691
JORDAN FLOYD	SAFETY COORDINATOR	46.00	Highest	$111,414	$55,563	$166,977
ERICA YORK	MANAGER OF FINANCIAL SERVICES	40.00	Highest	$113,412	$34,749	$148,161
JOHN YAWN	LINE FOREMAN	45.76	Highest	$113,785	$45,986	$159,771
JAMES WOOD	JOURNEYMAN LINEMAN	47.07	Highest	$116,633	$22,167	$138,800

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$28,998,193	$28,998,193	$89,803,746	No data
2024	$27,350,946	$27,350,946	$83,573,996	No data
2023	$23,990,414	$23,990,414	$65,953,623	No data
2022	$25,249,689	$25,249,689	$66,749,310	No data
2021	$23,954,018	$23,954,018	$63,096,675	No data
2020	$23,238,566	$23,238,566	$62,838,567	No data
2019	$23,902,866	$23,902,866	$61,392,916	No data
2018	$23,400,066	$23,400,066	$60,008,544	No data

LITTLE OCMULGEE ELECTRIC MEMBERSHIP CORPORATION