2026-06-08T08:00:47-05:00 2025-12-31 363163136 LWG CPAS & ADVISORS LLC 101 WEST OHIO STREET STE 1401 INDIANAPOLIS IN 46112 990 2025-01-01 370258343 EnerStar Electric Cooperative ENER 8006354145 11597 IL HWY 1 Paris IL 61944 Angela Griffin CEO 8006354145 2026-06-08 1 Brian D Cherry P01355823 3176344747 2025 2025-03-06 01:10:19Z Angela Griffin 11597 IL HWY 1 Paris IL 61944 16057420 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 24 0 0 0 0 0 14562030 15048069 386871 407720 539183 601631 15488084 16057420 11607 17761 147405 636870 994833 854601 0 0 0 11458637 13003406 12612482 14512638 2875602 1544782 43762877 45600577 17999383 18225948 25763494 27374629 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 14470546 0 15597373 Cost of wholesale power purchase and delivery for resale to approximately 5,294 member-owners. 14470546 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 24 1 0 0 0 0 0 0 0 15048069 1009351 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 2.91 X X 4900 0 0 Jeff Zimmerman Vice Chairman 2.44 X X 5350 0 0 Greg Robinson Secretary/Treasurer 1.46 X X 4800 0 0 Thomas Jeffrey Murphy Chairman 1.18 X X 5750 0 0 Kevin Julian Board Member 3.70 X 6300 0 0 Julie Higginbotham Assistant Secretary/Treasurer 2.31 X 7125 0 0 Jonathon Thad Martin Board Member 1.13 X 4900 0 0 Granville Colvin Board Member 4.57 X 8275 0 0 Darin Griffin Board Member 0.69 X 4875 0 0 Angela Griffin CEO 40.00 X 176797 0 93029 Kira Taylor CFO 40.00 X 119515 0 72697 Greg Hollingsworth Manager of Engineering & O 40.00 X 167120 0 87506 Kim Stewart COO 40.00 X 122611 0 85530 Russell Camp CONSTRUCTION FOREMAN 47.00 X 155897 0 66729 Scott Newlin LINEMAN 48.00 X 141732 0 62517 Chad Cornwell Maintenance Crew Leader 45.00 X 139066 0 66322 1075013 0 534330 11 0 1 0 0 Sale of Electricity 221000 14970984 14970984 Miscellaneous Electric Sales 221000 77085 77085 15048069 407220 407220 500 0 500 500 500 Capital Credits 221000 549304 549304 Other Revenue 221000 52327 52327 601631 16057420 15597373 0 460047 17761 17761 636870 636870 514313 514313 340288 340288 21692 21692 20400 20400 545562 545562 1472163 1472163 72565 72565 Purchased Power 7625875 7625875 Maintenance Expense 1620573 1620573 Operations Expense 699891 699891 Customer Accounts Expen 576511 576511 348174 348174 14512638 14470546 42092 0 1309845 1278819 1570087 1462951 471338 388838 257112 74750 48648896 15587701 31218661 33061195 8935834 9334024 43762877 45600577 1347864 1302861 486802 495392 12653202 12345540 3511515 4082155 17999383 18225948 X 0 0 1718124 1787443 24045370 25587186 25763494 27374629 43762877 45600577 X 1544782 66353 X X 0 1 X 1 0 106653 106653 1845263 1158476 686787 46696980 14429225 32267755 33061195 Patronage Capital - Associated Coops 4098068 C Patronage Capital - Co-Bank 268313 C Patronage Capital - NRUCFC 552850 C Patronage Capital - NISC 65835 C Patronage Capital - UUS 119298 C Patronage Capital - CRC 4715 C Investment - CFC CTC'S 431145 C Investment - Other 192264 C Investment - APBO 3165326 C Investment - FEDL 436210 C 9334024 Accumulated Provision for Postretirement Benefits 3582155 Patronage Capital Payable 500000 4082155 X 16057420 0 16057420 0 16057420 13875768 0 13875768 636870 636870 14512638 Part X, Line 2: Accounting for uncertain tax positions - In June 2006, the Financial Accounting Standards Board ("FASB") issued "Accounting for Uncertainty in Income Taxes." The generally accepted accounting principles provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in an enterprise's financial statements. The accounting principal requires an entity to recognize the financial statement impact of a tax position when it is more likely than not that the position will be sustained upon examination. 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 any uncertain tax positions. Part XII, Line 4b - Other Adjustments: benefits paid to/for members 636,870. X X 0 0 0 Angela Griffin CEO 169136 0 0 0 7661 0 66018 0 27011 0 269826 0 0 0 Greg Hollingsworth Manager of Engineering & O 160265 0 0 0 6855 0 54199 0 33307 0 254626 0 0 0 Russell Camp CONSTRUCTION FOREMAN 155683 0 0 0 214 0 46731 0 19998 0 222626 0 0 0 Kim Stewart COO 122009 0 0 0 602 0 44382 0 41148 0 208141 0 0 0 Chad Cornwell Maintenance Crew Leader 138580 0 0 0 486 0 46339 0 19983 0 205388 0 0 0 Scott Newlin LINEMAN 140917 0 0 0 815 0 42665 0 19852 0 204249 0 0 0 Kira Taylor CFO 119285 0 0 0 230 0 40042 0 32655 0 192212 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 66,353. Form 990, Part XII, Line 2c: There were no changes made from prior year.