2026-08-17T15:14:49-05:00 2025-12-31 423603499 EIDE BAILLY ADVISORY LLC 345 N REID PL STE 400 SIOUX FALLS SD 571037077 990 2025-01-01 814078510 FREESTATE ELECTRIC COOPERATIVE INC FREE 7854783444 1100 SW AUBURN ROAD TOPEKA KS 666151426 CHRISTOPHER S PARR CHIEF EXECUTIVE OFFICER 7854783444 2026-08-17 1 LAURIE HANSON P00851848 6053391999 2026-08-02 2025 2025-03-06 01:10:19Z CHRISTOPHER S PARR 1100 SW AUBURN ROAD TOPEKA KS 666151426 52497613 0 X WWW.FREESTATE.COOP X 2017 KS PROVIDE ELECTRIC POWER AND RELATED SERVICES TO MEMBERS 9 9 91 0 0 0 0 0 47008738 52194355 333480 -662468 20111 43131 47362329 51575018 3675 7208 1404652 3866776 665923 834426 0 0 0 45288079 46866608 47362329 51575018 0 0 134431557 140669007 87263439 90759054 47168118 49909953 TO PROVIDE RELIABLE ELECTRIC POWER AND RELATED SERVICES TO OUR MEMBERS AT THE MOST AFFORDABLE COST. 0 0 PROVIDED ELECTRIC SERVICE TO APPROXIMATELY 15,962 MEMBERS. 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 1 0 0 1 32 0 1 91 1 0 0 0 0 0 52800002 1987301 0 0 0 X 9 9 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JILL TAGGART 8007941989 1100 SW AUBURN ROAD TOPEKA KS 666151426 X RALPH PHILLIPS TRUSTEE 1.70 X 13219 0 0 ROBERT SAGE TRUSTEE 1.90 X 9824 0 0 DON MONTGOMERY SECRETARY 3.10 X X 13624 0 0 LARRY BUTEL TREASURER 2.50 X X 10874 0 0 MARK WULFKUHLE VICE PRESIDENT 1.70 X X 9749 0 0 BILL CONLEY TRUSTEE 1.90 X 10824 0 0 JEANINE MURPHY PRESIDENT 2.30 X X 10674 0 0 MATT TURECEK TRUSTEE 1.80 X 8224 0 0 KAROL LOHMAN TRUSTEE 1.00 X 11724 0 0 CHRISTOPHER PARR CHIEF EXECUTIVE OFFICER 47.00 X 335910 0 137904 JILL TAGGART CHIEF FINANCIAL OFFICER 45.50 X 164473 0 76184 ZACHARY STERLING CHIEF OPERATIONS OFFICER 44.50 X 154143 0 102573 KYLE HALLGREN JOURNEYMAN LINEMAN 50.40 X 139439 0 48484 GREGORY KRAMER LINE FOREMAN 46.90 X 137346 0 78419 BRENT EDGECOMB CHIEF INFORMATION OFFICER 44.80 X 145791 0 61392 RYAN COATES PROCUREMENT AND INVENTORY MANAGER 41.00 X 136496 0 48042 1312334 0 552998 32 0 1 0 KENDALL CONSTRUCTION INC 2551 NW BUTTON RD TOPEKA KS 66618 CONTRACTOR WORK/OFFICE REMODEL 1039430 HTK ARCHITECTS INC 900 S KANSAS AVE SUITE 200 TOPEKA KS 66612 CONTRACTOR WORK/OFFICE REMODEL 405575 SUMMIT 7 SYSTEMS LLC 2 PARADE STREET NW HUNTSVILLE AL 35806 CYBERSECURITY 332712 APPLIED TECH SERVICES LLC 111 CHAPEL ST BALDWIN KS 66006 CONTRACTOR WORK/OFFICE REMODEL 327536 KANSAS ELECTRIC COOPERATIVE INC 7332 SW 21ST ST TOPEKA KS 66604 STATEWIDE ASSOC DUES, APPARATUS TESTING, 303859 11 SALE OF ELECTRICITY 221000 49196167 49196167 CONTRACT REVENUES 221000 2546266 2546266 OTHER COOPERATIVE CAPITAL CREDITS 221000 451922 451922 52194355 237192 237192 899660 -899660 -899660 -899660 28345 22935 5410 5410 NONOPERATING REVENUE 900099 37721 37721 37721 51575018 52237486 0 -662468 X 7208 3866776 834426 2745183 5046338 COST OF POWER 25199857 ADMINISTRATIVE AND GENE 4586757 DISTRIBUTION - OPERATIO 3905368 DISTRIBUTION - MAINTENA 3746515 1636590 51575018 355728 289830 7760694 8021390 5850826 7633964 355899 306373 5136895 5007468 332217 380924 159157535 51489132 102888603 107668403 845401 786455 8021463 8224417 2883831 2349783 134431557 140669007 4260548 3973760 48093 64581 65644850 66609864 17309948 20110849 87263439 90759054 X 0 0 0 0 47168118 49909953 47168118 49909953 134431557 140669007 X 0 2741835 X 0 1 X 1 0 0 1 X 522928 522928 6016606 5219409 797197 148777089 46269723 102507366 3840912 3840912 107668403 KANSAS ELECTRIC POWER COOPERATIVE 6301461 C KANSAS ELECTRIC COOPERATIVE 105083 C FEDERATED INSURANCE 262154 C COBANK 853353 C CFC 517418 C NISC 176230 C OTHER INVESTMENTS IN ASSOCIATED ORGANIZATIONS 8718 C 8224417 DEFERRED CREDITS 16029056 FINANCE LEASE LIABILITY 1306308 OPERATING LEASE LIABILITY 2775485 20110849 X 51575018 0 51575018 0 51575018 47708242 0 47708242 3866776 3866776 51575018 PART IV, LINE 2B: THE COOPERATIVE HOLDS FUNDS THAT ARE COLLECTED FROM MEMBERS FOR FREESTATE COMMUNITY FOUNDATION. THE FUNDS ARE DISBURSED TO THE FOUNDATION AS REQUESTED BY THE FOUNDATION. PART X, LINE 2: THE COOPERATIVE BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE COOPERATIVE WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XII, LINE 4B - OTHER ADJUSTMENTS: ALLOCATION OF 2025 MARGINS TO MEMBERS IN 2026 3,866,776. X X 0 0 0 CHRISTOPHER PARR CHIEF EXECUTIVE OFFICER 329552 0 0 0 6358 0 103017 0 37924 0 476851 0 0 0 ZACHARY STERLING CHIEF OPERATIONS OFFICER 148175 0 3000 0 2968 0 67687 0 36437 0 258267 0 0 0 JILL TAGGART CHIEF FINANCIAL OFFICER 156338 0 5000 0 3135 0 41297 0 36436 0 242206 0 0 0 GREGORY KRAMER LINE FOREMAN 136938 0 0 0 408 0 43532 0 36071 0 216949 0 0 0 BRENT EDGECOMB CHIEF INFORMATION OFFICER 142683 0 3000 0 108 0 32399 0 30487 0 208677 0 0 0 KYLE HALLGREN JOURNEYMAN LINEMAN 139331 0 0 0 108 0 12551 0 37037 0 189027 0 0 0 RYAN COATES PROCUREMENT AND INVENTORY MANAGER 133388 0 3000 0 108 0 17110 0 32302 0 185908 0 0 0 SCHEDULE J, PART II, COLUMN C INCLUDED IN COLUMN C IS THE CHANGE IN ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR EACH PARTICIPANT RATHER THAN THE ACTUAL CONTRIBUTION PAID TO THE PLAN. CHRISTOPHER PARR CHANGE IN ACTUARIAL VALUE: $67,020 CONTRIBUTION TO THE PLAN BY THE COOPERATIVE: $73,808 ZACHARY STERLING CHANGE IN ACTUARIAL VALUE: $63,112 CONTRIBUTION TO THE PLAN BY THE COOPERATIVE: $33,774 GREGORY KRAMER CHANGE IN ACTUARIAL VALUE: $40,049 CONTRIBUTION TO THE PLAN BY THE COOPERATIVE: $25,768 RYAN COATES CHANGE IN ACTUARIAL VALUE: $13,067 CONTRIBUTION TO THE PLAN BY THE COOPERATIVE: $29,807 KYLE HALLGREN CHANGE IN ACTUARIAL VALUE: $9,304 CONTRIBUTION TO THE PLAN BY THE COOPERATIVE: 24,067 JILL TAGGART CHANGE IN ACTUARIAL VALUE: $23,884 CONTRIBUTION TO THE PLAN BY THE COOPERATIVE: 33,724 BRENT EDGECOMB CHANGE IN ACTUARIAL VALUE: $16,509 CONTRIBUTION TO THE PLAN BY THE COOPERATIVE: $32,498 FORM 990, PART VI, SECTION A, LINE 6 FREESTATE ELECTRIC COOPERATIVE, INC. IS A NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION WHOSE MEMBERS HAVE IDENTICAL VOTING RIGHTS AND ARE ASSIGNED MARGINS IN ACCORDANCE WITH THE COOPERATIVE'S BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A ALL BOARD MEMBERS ARE ELECTED AND VOTED ON BY THE MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BYLAWS AND APPROVAL OF THE BYLAWS ARE VOTED ON BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE COOPERATIVE REVIEWS THE CURRENT YEAR FORM 990 AND THEN EMAILS THE FORM TO THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C THERE IS A BOARD POLICY FOR TRUSTEES AND AN EMPLOYEE POLICY FOR EMPLOYEES. EACH ARE COVERED RESPECTIVELY IN THOSE SEPARATE POLICIES. TRUSTEES AND EMPLOYEES HAVE A DUTY TO NOTIFY EXECUTIVE MANAGEMENT OF ANY CONFLICTS OF INTEREST. IF ONE DOES NOT NOTIFY AND IT IS DISCOVERED, DISCIPLINARY ACTION CAN BE TAKEN. CONFLICTS ARE REVIEWED AT THE EXECUTIVE MANAGEMENT (CEO) LEVEL, AND RESTRICTIONS IMPOSED ARE DETERMINED BY THE BOARD FOR A TRUSTEE AND BY EXECUTIVE MANAGEMENT FOR AN EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINES THE CEO'S COMPENSATION, AS WELL AS THE OTHER OFFICERS' SALARIES, THROUGH THIRD PARTY SURVEYS AND COMPARISONS TO LIKE UTILITY COMPANIES. FORM 990, PART VI, SECTION C, LINE 19 BYLAWS ARE OFFERED TO ALL NEW MEMBERS. ALL OTHER DOCUMENTS ARE AVAILABLE AT ANY TIME UPON REQUEST AT THE COOPERATIVE OFFICE AND ON THE COOPERATIVE'S WEBSITE. FORM 990, PART VII, COLUMN F, OTHER COMPENSATION INCLUDED IN OTHER COMPENSATION IS THE ESTIMATED CURRENT YEAR INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE CEO, CFO, AND HIGHEST COMPENSATED EMPLOYEES. THE CURRENT YEAR INCREASE OR DECREASE DOES NOT REPRESENT CURRENT YEAR CONTRIBUTIONS TO THE PLAN. RATHER, IT IS AN ESTIMATE OF THE INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE PLAN AS CALCULATED BY THE PLAN ADMINISTRATOR. FORM 990, PART IX, LINE 4, BENEFITS PAID TO OR FOR MEMBERS THE COOPERATIVE HAS INTERPRETED THE INSTRUCTIONS TO PART IX, LINE 4, TO MEAN PATRONAGE CAPITAL ALLOCATED FOR THE YEAR, RATHER THAN PATRONAGE CAPITAL RETIRED. THIS IS CONSISTENT WITH THE BY-LAWS OF THE COOPERATIVE. FORM 990, PART XI, LINE 9: ALLOCATION OF 2025 MARGINS TO MEMBERS IN 2026 3,866,776. RETIREMENT OF CAPITAL CREDITS -1,124,941. FREESTATE COMMUNITY FOUNDATION INC PO BOX 309 MCLOUTH KS 66054 320535922 DISTRIBUTE MONEY COLLECTED TO WORTHWHILE CHARITABLE AND EDUCATIONAL PURPOSES KS 501(C)(3) PF N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0