2025-11-12T08:42:56-06:00 2024-12-31 750882037 BOLINGER SEGARS GILBERT AND MOSS LLP 8215 NASHVILLE AVENUE LUBBOCK TX 79423 990 2024-01-01 300403374 COSERV ELECTRIC GROUP HEALTH BENEFIT PLAN TRUST COSE 9403217800 7701 SOUTH STEMMONS FREEWAY CORINTH TX 762101842 BRENT BISHOP TRUSTEE 9403217800 2025-11-05 1 1 MATT R WILLIS P00419741 8067473806 2025-11-05 X 2024 2025-03-06 01:10:19Z BRENT BISHOP 7701 SOUTH STEMMONS FREEWAY CORINTH TX 762101842 10448513 0 X N/A X 2006 TX PROVIDE AN EMPLOYEE BENEFIT PLAN FOR THOSE EMPLOYED WITH DENTON COUNTY ELECTRIC COOPERATIVE AND AFFILIATED COMPANIES. 4 0 0 0 177600 176600 0 0 9184737 10270913 164037 177600 0 0 9348774 10448513 0 0 9438825 10227268 0 0 0 0 0 299299 202706 9738124 10429974 -389350 18539 5395140 5394040 355509 335870 5039631 5058170 PROVIDE AN EMPLOYEE BENEFIT PLAN FOR THOSE EMPLOYED WITH DENTON COUNTY ELECTRIC COOPERATIVE (DBA COSERV ELECTRIC) AND AFFILIATED COMPANIES. 0 0 EMPLOYEE HEALTH BENEFIT PLAN FOR THOSE EMPLOYED AT DENTON COUNTY ELECTRIC COOPERATIVE (THE SPONSOR) AND AFFILIATED COMPANIES. THE PLAN COVERED 615 PARTICIPATING EMPLOYEES, RETIRED EMPLOYEES AND DIRECTORS. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 X 4 0 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X BRENT BISHOP 9403217800 7701 S STEMMONS FREEWAY CORINTH TX 762101842 DONALD CLARY TRUSTEE 1.00 50.00 X 0 1068113 209452 DENISE SMITHERS TRUSTEE 1.00 46.00 X 0 385948 135506 BRENT BISHOP TRUSTEE 1.00 46.00 X 0 387075 122510 DYAN JAMES TRUSTEE 2.00 46.00 X 0 347832 76253 0 2188968 543721 0 0 1 0 0 SPONSOR PREMIUMS 900099 7498051 7498051 PARTICIPANT PREMIUMS 900099 1663771 1663771 AFFILIATED COMPANY PREMIUMS 900099 1109091 1109091 10270913 177600 177600 10448513 10270913 177600 0 10227268 136994 UBIT 65712 10429974 2179795 2042783 3171174 3334140 44171 17117 5395140 5394040 355509 335870 355509 335870 X 0 0 0 0 5039631 5058170 5039631 5058170 5395140 5394040 18539 0 X X 0 1 X 0 0 0 X 10448513 0 10448513 0 10448513 10429974 0 10429974 0 10429974 PART X, LINE 2: THE PLAN HAS ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE PLAN IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE PLAN DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS), OR OTHER STATE TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2021. THERE WERE NO PENALTIES OR INTEREST RECOGNIZED DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023. 0 1 0 DONALD CLARY TRUSTEE 0 681474 0 50000 0 336639 0 167915 0 41537 0 1277565 0 314416 DENISE SMITHERS TRUSTEE 0 340093 0 26868 0 18987 0 93969 0 41537 0 521454 0 0 BRENT BISHOP TRUSTEE 0 344746 0 26597 0 15732 0 75210 0 47300 0 509585 0 0 DYAN JAMES TRUSTEE 0 309534 0 24536 0 13762 0 38461 0 37792 0 424085 0 0 PART I, LINE 4B THE FOLLOWING INDIVIDUAL PARTICIPATES IN A SECTION 457(F) NON-QUALIFIED DEFERRED COMPENSATION (NQDC) PLAN, AND THE AMOUNT LISTED REPRESENTS THE ACTUARIAL INCREASE OF UNVESTED BENEFITS ASSOCIATED WITH PARTICIPATION IN THE PLAN. DONALD CLARY $314,416 FORM 990, SCHEDULE J, PART II ALL COMPENSATION REPORTED ON SCHEDULE J PART II IS RELATED TO THE TRUSTEES EMPLOYMENT WITH DENTON COUNTY ELECTRIC COOPERATIVE, INC. (THE SPONSOR OF THE TRUST). PER THE TRUST DOCUMENT NO COMPENSATION WILL BE PAID TO ANY TRUSTEE WHO IS AN EMPLOYEE OF THE COOPERATIVE. FORM 990, PART VI, SECTION A, LINE 2 TRUSTEES DONALD CLARY, DENISE SMITHERS, DYAN JAMES AND BRENT BISHOP ARE EMPLOYEE OFFICERS OF DENTON COUNTY ELECTRIC COOPERATIVE (DBA COSERV ELECTRIC). COSERV ELECTRIC IS A RELATED ENTITY AND SPONSOR OF THE TRUST. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE TRUSTEES IMMEDIATELY PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE TRUST WILL MAKE AVAILABLE FOR INSPECTION, UPON REQUEST, A COPY OF THE TRUST DOCUMENTS AND AUDITED FINANCIAL STATEMENTS TO PLAN PARTICIPANTS. FORM 990, PART XII, LINE 2C THE TRUSTEES ARE RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTING THE INDEPENDENT FINANCIAL STATEMENT AUDITOR. FORM 990, PART VI, LINE 1B DENTON COUNTY ELECTRIC COOPERATIVE, INC. DBA COSERV ELECTRIC ESTABLISHED THE TRUST TO PROVIDE MEDICAL AND DENTAL BENEFITS TO THE BENEFICIARIES/PARTICIPANTS OF THE PLAN. A BENEFICIARY OF THE TRUST IS AN EMPLOYEE, BOARD DIRECTOR, RETIRED EMPLOYEE, RETIRED BOARD DIRECTOR, OR FAMILY MEMBER OF AN EMPLOYEE OF COSERV ELECTRIC. THE BOARD OF DIRECTORS OF COSERV ELECTRIC ARE RESPONSIBLE FOR ASSIGNING THE TRUSTEES WHO WILL MANAGE THE TRUST. CURRENTLY THE TRUSTEES WHO WERE ASSIGNED BY THE BOARD ARE OFFICER EMPLOYEES OF COSERV ELECTRIC AND THEREFORE ARE NOT INDEPENDENT PER THE FORM 990 INSTRUCTIONS. DENTON COUNTY ELECTRIC COOPERATIVE INC DBA COSERV ELECTRIC 7701 S STEMMONS CORINTH TX 76210 750233075 ELECTRIC COOPERATIVE PROVIDING ELECTRIC SERVICE TO MEMBERS TX 501(C)(12) N/A 0 COSERV INVESTMENTS LP 7701 SOUTH STEMMONS CORINTH TX 76210 752729645 INVESTMENTS TX N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 DENTON COUNTY ELECTRIC COOP INC DBA COSERV ELECTRIC S 7498051 INVOICES AND OTHER RECORDS DENTON COUNTY ELECTRIC COOP INC DBA COSERV ELECTRIC - NA 50000 O N/A - LESS THAN $50,000 COSERV INVESTMENTS LP S 1109091 CASH