2026-08-26T10:42:56-05:00 2025-12-31 992923038 BRADY MARTZ PLLC PO BOX 848 MINOT ND 587020848 990 2025-01-01 450321174 LIGNITE ENERGY COUNCIL LIGN 7012587117 PO BOX 2277 BISMARCK ND 58502 JONATHAN FORTNER PRESIDENT & CEO 7012587117 2026-05-29 1 BRADLEY YODER CPA P01706609 7018520196 2026-05-28 2025 2025-03-06 01:10:19Z JONATHAN FORTNER 1016 E OWENS AVE BISMARCK ND 58503 3890405 0 X WWW.LIGNITE.COM X 1974 ND PROMOTE THE USE AND ENHANCE THE DEVELOPMENT OF OUR REGION'S ABUNDANT LIGNITE RESOURCES. THE COUNCIL AND ITS MEMBERS SEEK THE SAFE USE OF LOW-COST, RELIABLE AND ENVIRONMENTALLY-RESPONSIBLE ENERGY TO PROMOTE ECONCOMIC GROWTH IN THIS REGION. 24 24 10 0 0 0 0 0 5492355 3784811 90967 105594 0 0 5583322 3890405 5750 0 0 0 1775194 1730569 0 0 0 3815507 1543143 5596451 3273712 -13129 616693 4164440 4854751 213914 287532 3950526 4567219 THE LIGNITE ENERGY COUNCIL SHALL PROTECT, MAINTAIN, AND ENHANCE DEVELOPMENT OF OUR REGION'S ABUNDANT LIGNITE RESOURCE. 0 0 EDUCATION & PUBLIC RELATIONS PROGRAM TO KEEP THE PUBLIC AWARE OF AND EDUCATED AS TO THE RECLAMATION, MINING, AND ENERGY CONVERSION PROCESS OF LIGNITE RESOURCES, INCLUDING TEACHERS' SEMINARS AND OTHER EDUCATIONAL EVENTS. RESEARCH AND DEVELOPMENT PROGRAM THAT PROMOTES ECONOMIC, EFFICIENT, AND CLEAN USES OF LIGNITE AND LIGNITE BY PRODUCTS. THIS IS DIVIDED INTO TWO SUBAREAS. ENHANCE, PRESERVE, AND PROTECT PAYS FOR STUDIES DONE BY THE EERC AND OTHERS. THIS INCLUDES A STUDY CONTRACTED WITH THE EERC FOR THE NEXT GENERATION OF LIGNITE POWER PLANTS. THERE IS ALSO A GRANT FOR THE LRC TECHNICAL ADVISOR. THIS WAS RAN THROUGH THE LEC, THEN MOVED TO THE FOUNDATION IN 2024 THEN MOVED BACK TO THE LEC IN 2025. REGULATORY AND LITIGATION SUPPORT TO HELP THE STATE IN REGULATORY ISSUES INVOLVING MN AND THE EPA. 0 0 0 1 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 17 0 1 10 1 0 0 0 0 1 1 0 0 0 X 24 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 1 1 0 X RACHELLE ANDERSON 7012587117 PO BOX 2277 BISMARCK ND 58501 ADAM VAN DOORNE DIRECTOR 0.50 X 0 0 0 ANDY HAWBAKER DIRECTOR 0.50 X 0 0 0 CHARLIE GORECKI DIRECTOR 0.50 X 0 0 0 CHRIS FRIEZ DIRECTOR 0.50 X 0 0 0 DONN STEFFEN DIRECTOR 0.50 X 0 0 0 GARRET SENGER PAST CHAIRMAN 0.50 X X 0 0 0 JAY KOST DIRECTOR 0.50 X 0 0 0 JC BUTLER DIRECTOR 0.50 X 0 0 0 JEFF HAMMES DIRECTOR 0.50 X 0 0 0 JULIE PIERCE DIRECTOR 0.50 X 0 0 0 JUSTIN OSTGARD DIRECTOR 0.50 X 0 0 0 KAI XIA DIRECTOR 0.50 X 0 0 0 MAC MCLENNAN CHAIRMAN 0.50 X X 0 0 0 MARK PETERSON DIRECTOR 0.50 X 0 0 0 MIKE HEGER DIRECTOR 0.50 X 0 0 0 PERRIE SCHAFER DIRECTOR 0.50 X 0 0 0 RYAN RAYDA DIRECTOR 0.50 X 0 0 0 STACY TSCHIDER DIRECTOR 0.50 X 0 0 0 TIM ROGELSTAD DIRECTOR 0.50 X 0 0 0 TODD BRICKHOUSE CHAIRMAN ELECT 0.50 X X 0 0 0 TRINITY TURNBOW DIRECTOR 0.50 X 0 0 0 TWYLAH BLOTSKY DIRECTOR 0.50 X 0 0 0 VALERIE WEIGEL DIRECTOR 0.50 X 0 0 0 WADE MANN SECRETARY/TREASURER 0.50 X X 0 0 0 JASON BOHRER FORMER PRESIDENT/CEO 40.00 X 96467 0 26443 JONATHAN FORTNER PRESIDENT/CEO 40.00 X 252639 0 72602 KAY LACOE SENIOR VP OF PUBLIC RELATIONS 40.00 X 131844 0 22099 MICHAEL J HOLMES EXECUTIVE VP OF R&D 40.00 X 305690 0 81792 RACHELLE ANDERSON VP OF FINANCE 40.00 X 123156 0 50081 909796 0 253017 4 0 1 0 EERC THROUGH UND 15 N 23RD ST GRAND FORKS ND 58202 ENERGY AND ENVIRONMENT TECHNOLOGY DEVELO 214798 BLUE CROSS BLUE SHIELD OF ND 4510 13TH AVE S FARGO ND 58121 MEDICAL INSURANCE 179663 2 MEMBERSHIP DUES 561499 1874300 1874300 GIFTS GRANTS AND OTHER 561499 1798314 1798314 MEETINGS AND CONFERENC 561499 66237 66237 SUMMER EVENTS 561499 45960 45960 3784811 103253 103253 2341 0 2341 2341 2341 3890405 3784811 0 105594 1162813 492103 75653 195521 16309 62861 17381 171105 92826 11216 PROFESSIONAL FEES 375945 OUTREACH EFFORTS 236641 STUDIES 175890 SUMMER EVENTS 83011 104437 3273712 962947 2689213 1920675 975180 656 4091 45296 126471 817383 382760 451377 434623 231811 182137 551678 443036 4164440 4854751 213014 209932 900 77600 213914 287532 X 3950526 4567219 3950526 4567219 4164440 4854751 616693 0 X X 0 1 X 1 0 0 0 0 1874300 91701 91701 112458 -20757 778809 357697 421112 38574 25063 13511 434623 FUTURE SEVERANCE BENEFITS 443036 443036 X PART X, LINE 2: IT IS THE OPINION OF MANAGEMENT THAT THE COUNCIL HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE COUNCIL ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. X X X 1 0 0 MICHAEL J HOLMES EXECUTIVE VP OF R&D 265386 0 40304 0 0 0 54093 0 27699 0 387482 0 0 0 JONATHAN FORTNER PRESIDENT/CEO 207639 0 45000 0 0 0 44821 0 27781 0 325241 0 0 0 RACHELLE ANDERSON VP OF FINANCE 105292 0 17864 0 0 0 22300 0 27781 0 173237 0 0 0 KAY LACOE SENIOR VP OF PUBLIC RELATIONS 130594 0 1250 0 0 0 10692 0 11407 0 153943 0 0 0 PART I, LINE 3 AN INDEPENDENT CONSULTANT USED COMPENSATION SURVEYS AND STUDIES AND PROVIDED A SALARY RANGE. THE BOARD USED THAT INFORMATION TO DETERMINE AND APPROVE THE SALARY FOR JONATHAN, THE PRESIDENT AND CEO. THE INDEPENDENT CONSULTANT DID COMPENSATION STUDIES FOR ALL OF THE POSITIONS. AFTER REVIEWING THE SALARY RANGES, THE PRESIDENT AND CEO DETERMINED THE SALARY FOR HIS STAFF. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. MEMBERSHIPS CLASSES INCLUDE MAJOR MEMBERS, RECLAMATION MEMBER, RESERVE HOLDERS, CONTRACTOR/SUPPLIER MEMBERS, AND ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MAJOR MEMBERS ELECT THE BOARD CHAIR, SECRETARY/TREASURER AND EXECUTIVE COMMITTEE AND ARE AUTOMATICALLY MEMBERS OF THE BOARD, WHILE THE CATEGORIES OF RECLAMATION MEMBER, RESERVE HOLDERS AND CONTRACTOR/SUPPLIER MEMBERS EACH ELECT BOARD MEMBERS FROM THEIR OWN CATEGORIES TO REPRESENT THEIR CLASSIFICATION OF MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT AND CEO REVIEW THE 990 BEFORE IT IS FILED TO THE IRS. IN ADDITION, A COPY OF THE 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HOLDS PERIODIC STAFF MEETINGS TO REVIEW AND DIRECT THE ACTIVITIES OF ALL EMPLOYEES. ALL BOARD MEMBERS AND KEY EMPLOYEES MUST SIGN THE CODE OF CONDUCT POLICY WHICH ADDRESSES CONFLICT OF INTEREST STANDARDS AND REMEDIES. IF ANY CONFLICTS ARISE, THESE ARE ADDRESSED AS NECESSARY TO ELIMINATE THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 A THIRD PARTY WAS HIRED TO DO A MARKET ANALYSIS FOR THE CEO'S ROLE. THEN THE BOARD USED THAT DATA TO DETERMINE JONATHAN'S 2025 BONUS AND 2026 SALARY. THERE WAS A MARKET ANALYSIS DONE IN 2025. HOWEVER, CHANGES IN WAGES BASED ON THE FINDINGS OF THE MARKET ANALYSIS TOOK PLACE IN 2026. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CODE OF CONDUCT POLICY WHICH ADDRESSES CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE EXECUTIVE COMMITTEE MEETS WITH INDEPENDENT AUDITOR TO REVIEW AND APPROVE THE AUDIT. THE INDEPENDENT AUDITOR THEN MEETS WITH FULL BOARD TO REVIEW THE AUDIT. NO CHANGE FROM PRIOR YEAR. LIGNITE ENERGY FOUNDATION 1016 E OWENS AVE BISMARCK ND 585011900 473990913 SCHOLARSHIP ACTIVITIES FOR LIGNITE ENERGY COUNCIL ND 501(C)(3) LINE 10 LIGNITE ENERGY COUNCIL 1 LIGNITE ENERGY COUNCIL POLITICAL FUND 1016 E OWENS AVE BISMARCK ND 585011900 844476547 POLITICAL FUND ND 527 LIGNITE ENERGY COUNCIL 1 COALPAC 1016 E OWENS AVE BISMARCK ND 585011900 264516343 POLITICAL FUND ND 527 LIGNITE ENERGY COUNCIL 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 LIGNITE ENERGY FOUNDATION C 124336 FMV LIGNITE ENERGY FOUNDATION B 3000 FMV