← NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES

Form 990 for tax year 2024

Filed by NORTH DAKOTA ASSOCIATION OF RURAL COOPERATIVES.

Totals

Total revenue: $6,096,674
Total expenses: $6,498,521
Contributions and grants received: $3,316,737
Grants paid: $0
Program service revenue: $2,806,111
Investment income: $110,260
Other revenue: -$136,434
Total assets, end of year: $14,522,805
Total liabilities, end of year: $7,450,258
Net assets or fund balances, end of year: $7,072,547
Program services expenses (Part IX): not reported
Management and general expenses: not reported
Fundraising expenses: not reported
Program service expenses (Part III): not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1b · Membership dues

$3,003,003
1e · Government grants (contributions)

$189,172
1f · All other contributions, gifts and grants

$124,562
2a · Program service revenue: Magazine Revenue

total $1,644,173 · related or exempt $958,969 · unrelated business $685,204
2b · Program service revenue: Educational & Member Services

total $360,247 · related or exempt $360,247
2c · Program service revenue: Rural Development

total $320,966 · related or exempt $320,966
2d · Program service revenue: Supporting Revenue

total $299,137 · related or exempt $299,137
2e · Program service revenue: Safety Services

total $181,588 · related or exempt $181,588
3 · Investment income

total $100,863 · excluded $100,863
6a · Gross rents

real property $79,130
6b · Less rental expenses

real property $215,564
6c · Rental income or loss

real property -$136,434
6d · Net rental income or loss

total -$136,434 · excluded -$136,434
7a · Gross sales of assets other than inventory

other assets $9,397
7b · Less cost or other basis and sales expenses

other assets $0
7c · Gain or loss

other assets $9,397
7d · Net gain or loss

total $9,397 · excluded $9,397

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $542,577
7 · Other salaries and wages

total $2,093,923
8 · Pension plan contributions

total $468,682
9 · Other employee benefits

total $308,734
10 · Payroll taxes

total $180,657
11b · Fees: legal

total $200
11c · Fees: accounting

total $22,938
11g · Fees: other

total $265,153
12 · Advertising and promotion

total $132,469
13 · Office expenses

total $97,033
16 · Occupancy

total $280,234
17 · Travel

total $155,449
19 · Conferences, conventions and meetings

total $150,356
20 · Interest

total $251,950
22 · Depreciation, depletion and amortization

total $372,884
23 · Insurance

total $25,251
24a · Other expenses: Magazine Postage & Prin

total $747,476
24b · Other expenses: Workshops & Related Exp

total $291,368
24c · Other expenses: Dues & Subscriptions

total $28,691
24d · Other expenses: Vehicle Expenses

total $27,870
24e · All other expenses

total $54,626

Balance sheet

Part X, book values.

2 · Savings and temporary cash investments

beginning of year $1,862,463 · end of year $1,978,341
3 · Pledges and grants receivable

beginning of year $29,975 · end of year $24,959
4 · Accounts receivable

beginning of year $155,315 · end of year $164,983
8 · Inventories for sale or use

beginning of year $14,291 · end of year $11,231
9 · Prepaid expenses and deferred charges

beginning of year $53,470 · end of year $33,381
10a · Land, buildings and equipment: cost or other basis

$14,373,895
10b · Land, buildings and equipment: accumulated depreciation

$2,309,342
10c · Land, buildings and equipment, net

beginning of year $12,507,893 · end of year $12,064,553
11 · Investments: publicly traded securities

beginning of year $4,144 · end of year $3,935
12 · Investments: other securities

beginning of year $227,258 · end of year $229,254
15 · Other assets

beginning of year $23,580 · end of year $12,168
17 · Accounts payable and accrued expenses

beginning of year $542,264 · end of year $587,459
19 · Deferred revenue

beginning of year $714,384 · end of year $948,967
21 · Escrow or custodial account liability

beginning of year $69,201 · end of year $92,206
23 · Secured mortgages and notes payable

beginning of year $5,752,320 · end of year $5,544,414
24 · Unsecured notes and loans payable

beginning of year $295,319 · end of year $265,044
25 · Other liabilities

beginning of year $23,580 · end of year $12,168
29 · Capital stock, trust principal or current funds

beginning of year $0 · end of year $0
30 · Paid-in or capital surplus, or land, building or equipment fund

beginning of year $0 · end of year $0
31 · Retained earnings, endowment or other funds

beginning of year $7,481,321 · end of year $7,072,547

Mission and programs · 2024

Mission

Our mission is to provide member cooperatives a complete package of quality services in communications, government relations, education, safety training, professional and economic development.

Activities or mission (Part I)

Helping member cooperatives enrich the lives of their members and communities.

Publications and Graphic Arts Services:PUBLICATIONS- Published 12 monthly North Dakota Living magazines, including 1,392 unique local pages for 16 electric cooperatives to communicate with their members. - Welcomed a publications intern, Kennedy DeLap.- Increased 2024 advertising sales revenue over 2023, generating approximately $668,000.- In the most competitive year of the Spotlight on Excellence Awards, which drew more than 800 entries, North Dakota Living took home the top award in two at-large categories, Best News Story and Best Feature Story.- Designed numerous brochures, reports, logos, signs, graphics and other projects for member-cooperatives and statewide service areas.- Provided professional photography services for the magazine, co-op meetings, events and members, including headshots and studio photography.- Procured contracts to sell advertising placements and produce special publications, which reduce the cost of delivering North Dakota Living to electric co-op members. New this year was the Bottineau-Lake Metigoshe Area Guide, plus the NDAREC/BAND Member Directory, N.D. Travel Guide, N.D. Hunting and Fishing Guide, Big Iron Guide and the Bismarck-Mandan Convention and Visitors Bureau Guide.- Provided education and information through print and online media, including the e-magazine and ndliving.com, covering a variety of state, local, national and industry issues, safety and cooperative topics important to membership.- Represented electric co-ops at trade shows.NORTH DAKOTA LIVING STUDY COMMITTEE- Accomplished the top objective under Goal 1 of the NDAREC Board Strategic Plan to convene a task force to evaluate the magazine.- Completed and disseminated final report on the North Dakota Living Study Committee.- Presented recommendations and findings to the NDAREC board of directors and membership at the annual meeting.READERSHIP SURVEY- Conducted a readership survey of North Dakota Living, which revealed about 85% of members read the magazine. Members recall receiving news and information from and about their electric co-op most often through North Dakota Living, and the magazine is their preferred method for co-op communications.
Safety Training Services:APPRENTICESHIP- Administered apprenticeship and instructional programs to develop the workforce in the trades of lineworker, meter technician and substation technician.- Received approval from the U.S. Department of Labor to add a substation technician and relay technician apprenticeship program. These programs will support the growth and complexity of maintaining a skilled workforce.- Administered scholarship dollars to eligible apprentices and supported veterans in receiving GI Bill benefits.TRAINING- Provided safety meetings for North Dakota and Montana members at 296 locations, reaching 3,053 employees.- Coordinated the 60th annual Apprenticeship, Training and Safety Conference, which attracted 297 attendees. Awards from six categories were presented to cooperatives and individuals.- Provided specialized training in hotline work, tree trimming and grounding/bonding to 468 participants.- Conducted dielectric truck testing on 150 trucks at 29 locations for members in North Dakota and Montana.- Obtained certification to host digger derrick and crane operator certification at central (Mandan) and western (Williston) locations.- Delivered NDAREC's first underground school.SAFETY/LOSS CONTROL- Monitored restoration efforts of electric cooperatives impacted by North Dakota wildfires and Hurricanes Helene and Milton.- Facilitated a disaster preparedness discussion with cooperative staff in core service areas, including general managers, finance managers, member services representatives and line superintendents.- Influenced a cooperative culture of safety through the Rural Electric Safety Achievement Program (RESAP). All North Dakota distribution cooperatives and Minnkota Power Cooperative participate in the RESAP program.- Conducted RESAP on-site observations for six cooperatives.- Represented North Dakota's electric cooperatives on the Certified Loss Control Professional Commission.- Engaged in the redesign of the leadership commitment portion of RESAP. Several North Dakota cooperatives are represented in the CEO self-reflection and orientation videos.
Government Relations & Communication Services:GOVERNMENT RELATIONS- Engaged member-cooperatives, congressional members and the National Rural Electric Cooperative Association (NRECA) to promote achievable and sensible public policies related to energy, electricity and the environment.- Worked with member-cooperatives to coordinate educational and relationship-building opportunities with local legislators.- Facilitated North Dakota's participation in NRECA's Legislative Conference and the fall fly-in in Washington, D.C.- Represented North Dakota's electric cooperatives on "Keep It Local," a statewide coalition against an initiated ballot measure which sought to abolish property tax in North Dakota.- Coordinated Rural Electric Political Action Committee (REPAC) meetings and provided support to statewide and legislative candidates who support electric cooperative issues.COMMUNICATIONS- Emphasized key themes on social media, including energy efficiency, cooperative philosophy, the electric cooperative network and community building. Key posts included opposition to Measure 4, job openings, employee highlights, events, awards and workforce training programs. Posts also promoted smart thermostats, energy-saving technologies and highlighted Co-op Month in October.- Produced additional communications, including the Cooperative Power pamphlet, the bimonthly Know What's Happening e-newsletter, the NDAREC Annual Review, and a statewide brochure and values statement, initiatives established through the NDAREC board's strategic planning process.- Created videos for rural development, education, safety and government relations.- Developed special school materials, presentations, a rural development brochure, annual meeting materials, educational brochures and materials for the ND REC Benefit Trust.- Sponsored a one-day software training course for co-op communicators focusing on Touchstone Energy Cooperative's SHiNE platform.- Worked with the media to promote issues important to electric cooperatives and their members, appearing in more than 45 news stories and interviews.- Earned a gold Spotlight on Excellence Award in the Best Wild Card category for the Cooperative Center corridor displays, which showcase the rich history of North Dakota's electric cooperatives.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Angela Carlson

President

Total calculated

$12,075

From this org

$12,075

From related orgs

$0

Other

$0

Hours/week

3
Randy Simon

Vice President

Total calculated

$1,050

From this org

$1,050

From related orgs

$0

Other

$0

Hours/week

2
Connie Bitz

Secretary

Total calculated

$1,225

From this org

$1,225

From related orgs

$0

Other

$0

Hours/week

2
Maxine Rognlien

Treasurer

Total calculated

$1,050

From this org

$1,050

From related orgs

$0

Other

$0

Hours/week

3
Lynn Jacobson

Director

Total calculated

$1,750

From this org

$1,750

From related orgs

$0

Other

$0

Hours/week

5
Deon Vilhauer

Director

Total calculated

$700

From this org

$700

From related orgs

$0

Other

$0

Hours/week

3
Tom Seymour

Director

Total calculated

$700

From this org

$700

From related orgs

$0

Other

$0

Hours/week

2
Michele Schommer

Director

Total calculated

$0

Hours/week

2
Carmen Essig

Director

Total calculated

$0

Hours/week

2.5
Ken Sanford

Director

Total calculated

$0

Hours/week

1
Rod Stockdill

Director

Total calculated

$0

Hours/week

2.5
Robert Grant

Director

Total calculated

$2,100

From this org

$2,100

From related orgs

$0

Other

$0

Hours/week

1
Chad Harrison

Director

Total calculated

$0

Hours/week

1
David Brag

Director

Total calculated

$0

Hours/week

1
Lori Kittleson

Director

Total calculated

$0

Hours/week

6
Arnold Kainz

Director

Total calculated

$0

Hours/week

2
Troy Presser

Director

Total calculated

$0

Hours/week

1.25
Jean Brandt

Director

Total calculated

$700

From this org

$700

From related orgs

$0

Other

$0

Hours/week

1
Les Windjue

Director

Total calculated

$0

Hours/week

2
David Sigloh

Director

Total calculated

$0

Hours/week

4
Dennis Schmierer

Director

Total calculated

$0

Hours/week

3
Wade Harpestad

Director - Alternate (Nov)

Total calculated

$0

Hours/week

1
Roger Kudrna

Director - Alternate (Jul)

Total calculated

$0

Hours/week

0.5
David Charles

Director - Alternate (Apr)

Total calculated

$0

Hours/week

0.1
Kalvin Hoff

Director - Alternate (Jul)

Total calculated

$0

Hours/week

0.1
Josh Kramer

Executive VP & General Mgr

Total calculated

$313,538

From this org

$245,915

From related orgs

$0

Other

$67,623

Hours/week

43

Schedule J breakdown matched by us

Base

$237,938

Bonus

$0

Other

$7,977

Deferred

$35,160

Nontaxable benefits

$35,678

Filer's total

$316,753
Brenna Ohman

Finance Director

Total calculated

$156,278

From this org

$142,109

From related orgs

$0

Other

$14,169

Hours/week

41.6

Schedule J breakdown matched by us

Base

$140,939

Bonus

$750

Other

$420

Deferred

$14,169

Nontaxable benefits

$1,839

Filer's total

$158,117
Zac Smith

Communic & Gov Rel/General Counsel

Total calculated

$199,036

From this org

$177,698

From related orgs

$0

Other

$21,338

Hours/week

42.6

Schedule J breakdown matched by us

Base

$163,953

Bonus

$750

Other

$12,995

Deferred

$21,338

Nontaxable benefits

$2,202

Filer's total

$201,238
Christina Roemmich

Safety Services Director

Total calculated

$158,793

From this org

$123,507

From related orgs

$0

Other

$35,286

Hours/week

40.9

Schedule J breakdown matched by us

Base

$121,998

Bonus

$750

Other

$759

Deferred

$24,365

Nontaxable benefits

$12,677

Filer's total

$160,549
Pamela Clark-Stein

Education & Member Serv Director

Total calculated

$134,560

From this org

$110,478

From related orgs

$0

Other

$24,082

Hours/week

43.2
Cally Peterson

Editor

Total calculated

$149,977

From this org

$107,798

From related orgs

$0

Other

$42,179

Hours/week

44.9

Schedule J breakdown matched by us

Base

$106,711

Bonus

$750

Other

$337

Deferred

$11,616

Nontaxable benefits

$32,210

Filer's total

$151,624
Tavi Leier

HR Manager/Benefits Coordinator

Total calculated

$125,788

From this org

$107,916

From related orgs

$0

Other

$17,872

Hours/week

41

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

3 · Compensation committee
3 · Compensation survey or study
3 · Approval by the board or compensation committee

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Form 990, Schedule J:: Compensation of officers, directors, key employees, highest compensated employees and independent contractors: included in column "c", deferred compensation is the estimated annual increase in the actuarial value of the defined benefit plan. These amounts are estimates in the increase of the value of the plan and are not current year expenses of the association. The current year expense for this defined benefit plan and the increase in actuarial value for each employee are reported in the Schedule O statement for Form 990, Part VII, Column f.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

ND Rural Electric Political Action Committee

527 · Political Action Committee · ND

Provenance

Return type: form_990
Tax year: 2024
Filed: 15 July 2025
IRS schema version: 2024v5.2
Source object: 202541979349301009

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