COWETA FAYETTE ELECTRIC MEMBERSHIP: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: COWETA FAYETTE ELECTRIC MEMBERSHIP (EIN 58-0516995)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-11-09
IRS object ID: 201713139349302106
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-11-09T11:55:06-05:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	581094351	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	POST OFFICE BOX ONE	AddressLine1Txt
City	MACON	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	312020001	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	580516995	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COWETA-FAYETTE EMC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COWE	BusinessNameControlTxt
Phone	7705020226	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	807 COLLINSWORTH RD	AddressLine1Txt
City	PALMETTO	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	302689442	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRISTOPHER L STEPHENS	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	6784236831	PhoneNum
Signature	2017-11-07	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRYAN A ISGETT	PreparerPersonNm
PTIN	P01441928	PTIN
Phone	4787466277	PhoneNum
Preparation	2017-11-09	PreparationDt

Filing Security Information FilingSecurityInformation

Field	Value	IRS element (for citing)
At Submission Creation Device Id	BE799C77261EE06AB1BFE677EC220712838153C6	AtSubmissionCreationDeviceId
At Submission Filing Device Id	DE624E79D3FDB7B117F78ADC73FB33944D56C78F	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2018-03-14 21:41:22Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CHRISTOPHER L STEPHENS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	807 COLLINSWORTH RD	AddressLine1Txt
City	PALMETTO	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30268	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$163,585,645	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.UTILITY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1947	FormationYr
Legal Domicile State	GA	LegalDomicileStateCd
Activity Or Mission	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.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	215	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$156,099,368	PYProgramServiceRevenueAmt
CY Program Service Revenue	$161,089,766	CYProgramServiceRevenueAmt
PY Investment Income	$832,731	PYInvestmentIncomeAmt
CY Investment Income	$762,813	CYInvestmentIncomeAmt
PY Other Revenue	$2,207,371	PYOtherRevenueAmt
CY Other Revenue	$1,733,066	CYOtherRevenueAmt
PY Total Revenue	$159,139,470	PYTotalRevenueAmt
CY Total Revenue	$163,585,645	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$9,927,387	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$15,130,645	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$531,463	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$669,552	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$146,473,249	PYOtherExpensesAmt
CY Other Expenses	$146,052,382	CYOtherExpensesAmt
PY Total Expenses	$156,932,099	PYTotalExpensesAmt
CY Total Expenses	$161,852,579	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,207,371	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,733,066	CYRevenuesLessExpensesAmt
Total Assets BOY	$303,873,668	TotalAssetsBOYAmt
Total Assets EOY	$314,405,758	TotalAssetsEOYAmt
Total Liabilities BOY	$172,594,825	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$172,883,924	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$131,278,843	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$141,521,834	NetAssetsOrFundBalancesEOYAmt
Mission	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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	N/A	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (true)	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	62	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	215	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$152,762,294	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$1,309,729	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	WILLIAM COUCH	PersonNm
Phone	7705020226	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	807 COLLINSWORTH ROAD	AddressLine1Txt
City	PALMETTO	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30268	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JAMES W FULTON III
CHAIRMAN	4.90	Yes (X)	Yes (X)	$40,511	$0	$0
THEROL R BROWN
VICE-CHAIRMA	4.40	Yes (X)	Yes (X)	$31,253	$0	$0
J NEAL SHEPARD JR
SEC-TREAS	3.54	Yes (X)	Yes (X)	$26,161	$0	$0
ELWOOD THOMPSON
DIRECTOR	2.25	Yes (X)		$32,186	$0	$0
MILDRED A WINKLES
DIRECTOR	4.00	Yes (X)		$30,330	$0	$0
WL CLEMENTS
DIRECTOR	2.81	Yes (X)		$24,167	$0	$0
ALICE J MALLORY
DIRECTOR	3.69	Yes (X)		$18,565	$0	$0
ROSS HENRY
DIRECTOR	2.96	Yes (X)		$16,383	$0	$0
KM SPALLER
DIRECTOR	2.20	Yes (X)		$2,736	$0	$0
DANIEL LANGFORD
DIRECTOR	2.30	Yes (X)		$12,116	$0	$0
CHRISTOPHER L STEPHENS
PRESIDENT &			Yes (X)	$344,294	$0	$102,967
DAN HART
CEO-NATURAL				$996,373	$0	$102,554	Yes (X)
WILLIAM H COUCH
CFO				$211,232	$0	$65,987		Yes (X)
STANLEY SITZLER
COO				$227,638	$0	$32,435		Yes (X)
MARY ANN BELL
SENIOR VP-PU				$202,158	$0	$26,860		Yes (X)
WENDELL WEBB
VP OF OPERAT				$192,586	$0	$26,514		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,408,689	TotalReportableCompFromOrgAmt
Total Other Compensation	$357,317	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	26	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	POWERTECH ENGINEERING LLC	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 277624	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30384	ZIPCd

Field	Value	IRS element (for citing)
Services	TRANSFORMER MAI	ServicesDesc
Compensation	$101,620	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
ELECTRIC REVENUE	221000	$155,762,060	$155,762,060
PATRONAGE CAPITAL	221000	$3,536,383	$3,536,383
POLE RENTAL	221000	$1,617,274		$1,617,274
OTHER ELECTRIC REVENUE	221000	$174,049	$174,049

Field	Value	IRS element (for citing)
Total Program Service Revenue	$161,089,766	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$762,813	TotalRevenueColumnAmt
Exclusion	$762,813	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	SUBSIDIARIES INCOME/LOSS	Desc
Total Revenue Column	$1,733,066	TotalRevenueColumnAmt
Exclusion	$1,733,066	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,733,066	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$163,585,645	TotalRevenueColumnAmt
Related Or Exempt Func Income	$159,472,492	RelatedOrExemptFuncIncomeAmt
Exclusion	$4,113,153	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$15,130,645	TotalAmt
Program Services	$15,130,645	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$669,552	TotalAmt
Program Services	$669,552	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$6,320,164	TotalAmt
Program Services	$6,320,164	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$9,860,531	TotalAmt
Program Services	$9,860,531	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PURCHASED POWER	$102,928,429	$102,928,429
DISTRIBUTION OPERATIONS	$7,902,720	$7,902,720
DISTRIBUTION MAINTENANCE	$6,384,359	$6,384,359
ADMIN & GENERAL EXP	$5,740,311	$5,740,311

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,915,868	TotalAmt
Program Services	$6,915,868	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$161,852,579	TotalAmt
Program Services	$161,852,579	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,403,260	BOYAmt
EOY	$3,192,257	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,000,000	BOYAmt
EOY	$1,900,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$8,925,071	BOYAmt
EOY	$10,590,634	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$52,084	BOYAmt
EOY	$12,289	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,829,108	BOYAmt
EOY	$2,299,579	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$265,982	BOYAmt
EOY	$284,218	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$335,464,801	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$111,376,858	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$217,608,411	BOYAmt
EOY	$224,087,943	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$67,034,551	BOYAmt
EOY	$71,883,821	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$755,201	BOYAmt
EOY	$155,017	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$303,873,668	BOYAmt
EOY	$314,405,758	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$15,545,702	BOYAmt
EOY	$18,360,873	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$151,838,453	BOYAmt
EOY	$147,095,556	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,210,670	BOYAmt
EOY	$7,427,495	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$172,594,825	BOYAmt
EOY	$172,883,924	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$1,637,529	BOYAmt
EOY	$1,655,509	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$129,641,314	BOYAmt
EOY	$139,866,325	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$131,278,843	BOYAmt
EOY	$141,521,834	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$303,873,668	BOYAmt
EOY	$314,405,758	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,733,066	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$8,509,925	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,390,732	OtherCostOrOtherBasisAmt
Book Value	$2,390,732	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$18,405,822	OtherCostOrOtherBasisAmt
Depreciation	$4,909,972	DepreciationAmt
Book Value	$13,495,850	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$314,668,247	OtherCostOrOtherBasisAmt
Depreciation	$106,466,886	DepreciationAmt
Book Value	$208,201,361	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$224,087,943	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (6 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
PAT CAP - ASSOC ORGS	$55,076,898	C
INVESTMENTS - CF EMC NATURAL G	$13,550,429	C
OTHER INVESTMENTS IN ASSOC ORG	$2,026,378	C
INVESTMENTS IN NRUCFC CTC'S	$1,269,092	C
INVEST IN ASSOC ORG - COBANK	$43,847	C
INVESTMENTS - RELYCO	-$82,823	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$71,883,821	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
CONSUMER DEPOSITS	$3,615,267
REGULATORY LIABILITIES	$3,066,555
DEFERRED CREDITS	$708,707
SPECIAL FUNDS LIABILITY	$36,966

Field	Value	IRS element (for citing)
Total Liability	$7,427,495	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 4, PART XIII	FormAndLineReferenceDesc
Explanation	THE CORPORATION'S RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED BY THE FEDERAL ENERGY REGULATORY COMMISSION (18CFR. PART 101). THOSE PRACTICES UTILIZE ALLOCATION OF CERTAIN EXPENSES BASED ON LABOR CHARGES OR OTHER 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 LENDORS, REGULATORS AND ITS MEMBER-OWNERS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
CHRISTOPHER L STEPHENS
PRESIDENT & CEO	$306,607	$17,545	$20,142	$78,999	$23,968	$447,261
DAN HART
CEO-NATURAL GAS	$276,581	$682,713	$37,079	$77,409	$25,145	$1,098,927
WILLIAM H COUCH
CFO	$176,160	$13,449	$21,623	$47,137	$18,850	$277,219
STANLEY SITZLER
COO	$203,417	$15,421	$8,800	$9,236	$23,199	$260,073
MARY ANN BELL
SENIOR VP-PUB. REL	$176,152	$13,395	$12,611	$8,019	$18,841	$229,018
WENDELL WEBB
VP OF OPERATIONS	$162,842	$12,586	$17,158	$7,795	$18,719	$219,100

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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	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 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	ASC 980-DEF. REVENUE -3,066,555 PATRONAGE CAPITAL CREDITS 15,130,645 MEMBERSHIPS 17,980 DONATED CAPITAL 1,749 RETIRED CAPITAL CREDIT GAINS 148,384 LESS: RETIRED CAPITAL CREDITS -3,722,278 TOTAL 8,509,925

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
EMC NATURAL GAS INC
807 COLLINSWORTH ROAD	PALMETTO	GA	30268	061646541	SALE OF NG	GA	CFEMC	C CORP	$1,777,044	$23,577,751	1.00000	Yes (true)
RELYCO RESOURCES INC
807 COLLINSWORTH ROAD	PALMETTO	GA	30268	582036077	SECURITY S	GA	CFEMC	C CORP	-$43,978	$1,186,685	1.00000	Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
EMC NATURAL GAS
Q	$5,637,279	COST
RELYCO RESOURCES INC
Q	$1,570,581	COST

COWETA FAYETTE ELECTRIC MEMBERSHIP: Form 990, tax year 2016

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Filing Security Information FilingSecurityInformation

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Contractor Address ContractorAddress

US Address USAddress

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

Investment Income InvestmentIncomeGrp

Other Revenue Misc OtherRevenueMiscGrp

Total Revenue TotalRevenueGrp

Benefits To Members BenefitsToMembersGrp

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Interest InterestGrp

Depreciation Depletion DepreciationDepletionGrp

Other Expenses OtherExpensesGrp (4 entries)

All Other Expenses AllOtherExpensesGrp

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Accounts Receivable AccountsReceivableGrp

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Investments Program Related InvestmentsProgramRelatedGrp

Other Assets Total OtherAssetsTotalGrp

Total Assets TotalAssetsGrp

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Other Liabilities OtherLiabilitiesGrp

Total Liabilities TotalLiabilitiesGrp

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FS Audited Basis FSAuditedBasisGrp

Schedule D IRS990ScheduleD

Land LandGrp

Buildings BuildingsGrp

Equipment EquipmentGrp

Invst Program Related Org InvstProgramRelatedOrgGrp (6 entries)

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

Supplemental Information Detail SupplementalInformationDetail

Schedule J IRS990ScheduleJ

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Comments