2025-06-26T09:15:51-05:00 2024-12-31 363163136 LWG CPAs & Advisors 1776 N Meridian St Ste 500 Indianapolis IN 46202 990 2024-01-01 370258343 EnerStar Electric Cooperative ENER 8006354145 11597 IL HWY 1 Paris IL 61944 Angela Griffin CEO 8006354145 2025-06-25 1 0 Brian D Cherry P01355823 3176344747 2024 2025-03-06 01:10:19Z Angela Griffin 11597 IL HWY 1 Paris IL 61944 15488084 0 X www.enerstar.com X 1938 IL EnerStar Electric Cooperative exists to reliably distribute affordable electricity to our member-owners while upholding our values of integrity, accountability, and commitment to our community. 9 9 27 0 0 0 0 0 13451829 14562030 375787 386871 301642 539183 14129258 15488084 14428 11607 174898 147405 724530 994833 0 0 0 12181281 11458637 13095137 12612482 1034121 2875602 41663479 43762877 19029538 17999383 22633941 25763494 EnerStar Electric Cooperative exists to reliably distribute affordable electricity to our member-owners while upholding our values of integrity, accountability, and commitment to our community. 0 0 11948291 14562030 Cost of wholesale power purchase and delivery for resale to approximately 5,294 member-owners. 11948291 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 27 1 0 0 0 0 0 0 0 14562030 926055 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 IL X Kira Taylor 8006354145 11597 IL HWY 1 Paris IL 61944 Clayton Daniel Gard Jr Board Member 3.98 X 6425 0 0 Darin L Griffin Board Member 1.08 X 5100 0 0 Granville Colvin Board Member 5.58 X 7650 0 0 Gregory T Robinson Secretary/Treasurer 2.49 X X 5150 0 0 Jeff Zimmerman Vice Chairman 3.27 X X 5150 0 0 Kevin R Julian Board Member 3.74 X 6775 0 0 Thomas J Murphy Chairman 1.90 X X 5925 0 0 Jonathon T Martin Board Member 1.98 X 5325 0 0 Julie Higginbotham Asst. Secretary/Treasurer 1.43 X X 5800 0 0 David Clinton CEO 40.00 X 185065 0 85281 Kira Taylor CFO 40.00 X 111003 0 46290 Angela Griffin CEO 40.00 X 120077 0 63175 Russell Camp Construction Foreman 48.12 X 154938 0 65187 Chandler Milbourn Journeyman Lineman 49.53 X 144628 0 48176 Ryan Haddix Asst. Construction Foreman 49.10 X 149512 0 48526 Greg Hollingsworth Manager of Engineering & Operations 40.00 X 159266 0 72247 Chad Cornwell Maintenance Crew Leader 48.35 X 152640 0 72764 1230429 0 501646 8 0 1 0 0 Sale of Electricity 221000 14500011 14500011 Miscellaneous Electric Sales 221000 62019 62019 14562030 372221 372221 14650 0 14650 14650 14650 Capital Credits 221000 487945 487945 Other Revenue 221000 51238 51238 539183 15488084 15101213 0 386871 11607 11607 147405 147405 664191 664191 330642 330642 30980 30980 16750 16750 2895 2895 70983 70983 47103 47103 569143 569143 1246756 1246756 83846 83846 Purchased Power 7582583 7582583 Maintenance Expense 1545932 1545932 Operations Expense 527693 527693 Customer Accounts Expen 368504 368504 -634531 -634531 12612482 11948291 664191 0 1247676 1309845 2235910 1570087 491762 471338 415702 257112 46682050 15463389 29260334 31218661 8012095 8935834 41663479 43762877 1329636 1347864 457462 486802 13211965 12653202 4030475 3511515 19029538 17999383 X 0 0 1464173 1718124 21169768 24045370 22633941 25763494 41663479 43762877 X 2875602 253951 X X 0 1 X 1 0 106653 106653 1821691 1099252 722439 44753706 14364137 30389569 31218661 Patronage Capital - Associated Coops 3794800 C Patronage Capital - Co-Bank 251244 C Patronage Capital - NRUCFC 574619 C Patronage Capital - NISC 68799 C Patronage Capital - UUS 79461 C Patronage Capital - CRC 4337 C Investment - CFC CTC'S 452962 C Investment - Other 186191 C Investment - APBO 3047868 C Investment - FEDL 475553 C 8935834 Accumulated Provision for Postretirement Benefits 3511515 3511515 X 15488084 0 15488084 0 15488084 12465077 0 12465077 147405 147405 12612482 Part X, Line 2: The adoption of this accounting principal does not have a material effect on its financial position, results of operations or cash flows as the Cooperative does not believe they are taking an uncertain tax position. Part XII, Line 4b - Other Adjustments: Retirements of Capital Credits 147,405. PART X, LINE 2 The Cooperative reviews income tax positions taken or exposed to be taken in income tax returns to determine if there are any income tax uncertainties. The Cooperative recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained upon examination by taxing authorities, based on the technical merits of the positions. The Cooperative has identified no significant income tax uncertainties. X X 0 0 0 David Clinton CEO 185065 0 0 0 0 0 49911 0 35370 0 270346 0 0 0 Greg Hollingsworth Manager of Engineering & Operations 159266 0 0 0 0 0 41524 0 30723 0 231513 0 0 0 Chad Cornwell Maintenance Crew Leader 152640 0 0 0 0 0 42597 0 30167 0 225404 0 0 0 Russell Camp Construction Foreman 154938 0 0 0 0 0 45660 0 19527 0 220125 0 0 0 Ryan Haddix Asst. Construction Foreman 149512 0 0 0 0 0 29220 0 19306 0 198038 0 0 0 Chandler Milbourn Journeyman Lineman 144628 0 0 0 0 0 28893 0 19283 0 192804 0 0 0 Angela Griffin CEO 120077 0 0 0 0 0 40876 0 22299 0 183252 0 0 0 Kira Taylor CFO 111003 0 0 0 0 0 23683 0 22607 0 157293 0 0 0 Form 990, Part VI, Section A, line 6 The Cooperative is member owned. Form 990, Part VI, Section A, line 7a All board members are elected by the Cooperative members. Form 990, Part VI, Section A, line 7b Members of the Cooperative vote on and approve all bylaw changes. Form 990, Part VI, Section B, line 11b A detailed review is performed by the organization CFO. A secondary general review is then performed by the CEO. Additionally, the 990 is made available to the Board of Directors for review prior to filing. Form 990, Part VI, Section B, line 12c The Cooperative performs an annual review and receives signed statements of compliance from relevant personnel. Form 990, Part VI, Section B, line 15 The Cooperative participates in regional and national industry surveys to use as a basis for wage compensation related decisions and applies to the CEO position as well as a vast majority of other positions within the Cooperative. Form 990, Part VI, Section C, line 19 A copy of the 990 is available, upon request, at the Cooperative office. Form 990, Part XI, line 9: Capital Credit Retirement 74,169. Change in Accumulated Comprehensive Income 179,782. FORM 990, PART VII, LINE 2C The process has not changed from the prior year in regards to the oversight process or selection process.